Registration exemption for supplies not liable to tax and for agriculturists; government may notify further categories. Persons engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt from tax are not liable for registration; an agriculturist is exempt to the extent of supply of produce from cultivation of land; 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.
Registration exemption for supplies not liable to tax and for agriculturists; government may notify further categories.
Persons engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt from tax are not liable for registration; an agriculturist is exempt to the extent of supply of produce from cultivation of land; the Government may, on Council recommendation, notify additional categories exempted from registration.
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