Registration exemption for supplies not liable or wholly exempt and for agriculturists; government may notify further exemptions. 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.
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.
Registration exemption for supplies not liable or wholly exempt and for agriculturists; government may notify further exemptions.
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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