Exemption from GST registration covers exclusively non taxable or wholly exempt suppliers and certain agriculturists; government may notify more categories. The Act excludes from the registration requirement persons engaged exclusively in supplying goods or services that are non-taxable or wholly exempt, and agriculturists for supplies of produce from cultivation of land; the Government may, on the Council's 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.
Exemption from GST registration covers exclusively non taxable or wholly exempt suppliers and certain agriculturists; government may notify more categories.
The Act excludes from the registration requirement persons engaged exclusively in supplying goods or services that are non-taxable or wholly exempt, and agriculturists 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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