Persons not liable for registration: suppliers of non-taxable or wholly exempt supplies and agriculturists may be exempt.

Persons not liable for registration include suppliers exclusively making supplies that are not liable to tax or wholly exempt under the Act or the Integrated Goods and Services Tax framework, and agriculturists to the extent of supply of produce out of cultivation of land. The Government may, on the recommendation of the Council, notify categories of persons who may be exempted from obtaining registration under the Act.

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