Registration exemption for supplies that are wholly exempt and for agriculturists supplying produce, with government able to notify additional exemptions. Section 23 exempts from GST registration persons engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt under the Act or the Integrated Goods and Services Tax framework, and exempts an agriculturist to the extent of supply of produce from cultivation of land; the Government may, on Council recommendations, notify further categories of persons exempted from registration.