GST registration exemption covers persons supplying only exempt goods or services and agriculturists selling produce from cultivation. Persons engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt from tax under the GST laws are not liable to registration. An agriculturist is also not liable to registration to the extent of supply of produce out of cultivation of land. The Government may, on the recommendations of the Council, notify categories of persons exempted from obtaining registration, subject to conditions and restrictions.
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.
GST registration exemption covers persons supplying only exempt goods or services and agriculturists selling produce from cultivation.
Persons engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt from tax under the GST laws are not liable to registration. An agriculturist is also not liable to registration to the extent of supply of produce out of cultivation of land. The Government may, on the recommendations of the Council, notify categories of persons exempted from obtaining registration, subject to conditions and restrictions.
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