Registration exemption: suppliers of wholly exempt or non-taxable supplies and agriculturists not required to register under GST law. Persons engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt under this Act or the Integrated GST Act are not required to register; an agriculturist is not required to register for supplies of produce from cultivation of land. The Government may notify further categories for exemption 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.
Registration exemption: suppliers of wholly exempt or non-taxable supplies and agriculturists not required to register under GST law.
Persons engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt under this Act or the Integrated GST Act are not required to register; an agriculturist is not required to register for supplies of produce from cultivation of land. The Government may notify further categories for exemption on the Council's recommendation.
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