Registration exemptions for supplies wholly exempt from GST and for agriculturists; government may notify further categories. Persons supplying only goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act are not required to register; an agriculturist is exempt to the extent of produce from cultivation; the Government may notify additional categories for exemption on the Council's recommendations.
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.
Registration exemptions for supplies wholly exempt from GST and for agriculturists; government may notify further categories.
Persons supplying only goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act are not required to register; an agriculturist is exempt to the extent of produce from cultivation; the Government may notify additional categories for exemption on the Council's recommendations.
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