Exemption from registration: suppliers of only non taxable or wholly exempt supplies and agricultural produce suppliers need not register. Persons supplying only supplies not subject to tax or wholly exempt, and agriculturists supplying produce from cultivation, are not required to obtain GST registration; the Government may, on Council recommendation, notify additional categories exempted from registration.
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: suppliers of only non taxable or wholly exempt supplies and agricultural produce suppliers need not register.
Persons supplying only supplies not subject to tax or wholly exempt, and agriculturists supplying produce from cultivation, are not required to obtain GST registration; the Government may, on Council recommendation, notify additional categories exempted from registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.