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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 23 of Goa GST Act 2017: Exemptions from Registration for Non-Taxable, Fully Exempt Services, and Agriculturists.</h1> Section 23 of the Goa Goods and Services Tax Act, 2017 specifies individuals not required to register under the Act. These include persons exclusively supplying goods or services that are either non-taxable or fully exempt under this or the Integrated Goods and Services Tax Act, and agriculturists providing produce from land cultivation. Additionally, the government, based on the Council's recommendations, can notify categories of persons exempt from registration requirements.
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