Registration exemption for exclusively exempt supplies and agricultural produce; government may notify further exempt categories. Persons engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act are not required to register; an agriculturist is not liable to register to the extent of supply of produce from cultivation of land. The Government may, on the recommendations of the Council, notify additional categories of persons exempted from obtaining registration under the Act.
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 exclusively exempt supplies and agricultural produce; government may notify further exempt categories.
Persons engaged exclusively in supplying goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act are not required to register; an agriculturist is not liable to register to the extent of supply of produce from cultivation of land. The Government may, on the recommendations of the Council, notify additional categories of persons exempted from obtaining registration under the Act.
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