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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Registration exemption for supplies not liable or wholly exempt and for agriculturists; government may notify further exemptions.</h1> Persons exclusively supplying goods or services that are not liable to tax or wholly exempt, and agriculturists as regards produce from cultivation, are not required to register; the Government may, on Council recommendations, notify additional categories exempt from registration and may attach conditions and restrictions to such exemptions.

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