Persons not liable for registration: exclusive suppliers of exempt supplies and agriculturists may be exempt from GST registration. The provision exempts from GST registration persons exclusively supplying goods or services that are not taxable or are wholly exempt under this Act or the Integrated Goods and Services Tax Act, and exempts agriculturists for supplies of produce from cultivation of land. The Government may, on Council recommendation, notify further 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.
Persons not liable for registration: exclusive suppliers of exempt supplies and agriculturists may be exempt from GST registration.
The provision exempts from GST registration persons exclusively supplying goods or services that are not taxable or are wholly exempt under this Act or the Integrated Goods and Services Tax Act, and exempts agriculturists for supplies of produce from cultivation of land. The Government may, on Council recommendation, notify further categories exempted from registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
