Exemption from registration for suppliers of exempt or non-taxable supplies and agriculturists; government may notify further categories. Persons exclusively supplying goods or services that are exempt or not liable to tax under the Act or the Integrated Act are not required to register; agriculturists are exempt to the extent of produce from cultivation; 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.
Exemption from registration for suppliers of exempt or non-taxable supplies and agriculturists; government may notify further categories.
Persons exclusively supplying goods or services that are exempt or not liable to tax under the Act or the Integrated Act are not required to register; agriculturists are exempt to the extent of produce from cultivation; the Government may notify further categories for exemption on the Council's recommendation.
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