Exemption from registration: wholly exempt or non taxable supplies and agricultural produce need not register; government may notify classes.

Section 23 excludes from registration persons exclusively supplying goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act, and exempts an agriculturist for supplies of produce from cultivation of land; the Government may, on the Council's recommendation, notify further categories exempted from registration.

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