Exemption from GST registration for non taxable or wholly exempt supplies and for agriculturists supplying produce. Persons supplying only goods or services that are non taxable or wholly exempt under the Act, and agriculturists to the extent of supply of produce out of cultivation of land, are not liable to registration; the Government may, on Council recommendation, notify additional categories exempted from obtaining 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 for non taxable or wholly exempt supplies and for agriculturists supplying produce.
Persons supplying only goods or services that are non taxable or wholly exempt under the Act, and agriculturists to the extent of supply of produce out of cultivation of land, are not liable to registration; the Government may, on Council recommendation, notify additional categories exempted from obtaining registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.