Exemption from GST registration: exclusive suppliers of exempt/untaxed supplies and agriculturists relieved from registration, with notification power following recommendations. Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt, and agriculturists in respect of produce from cultivation of land, are not required to register; the Government may notify further categories exempted from registration on the Council's recommendation.
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.
Exemption from GST registration: exclusive suppliers of exempt/untaxed supplies and agriculturists relieved from registration, with notification power following recommendations.
Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt, and agriculturists in respect of produce from cultivation of land, are not required to register; the Government may notify further categories exempted from registration on the Council's recommendation.
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