Exemption from registration: suppliers of tax-exempt supplies and agriculturists may be excluded, with further categories notified on recommendation. Persons not liable to registration under the Kerala Goods and Services Tax Ordinance are suppliers of goods or services that are not liable to tax or wholly exempt under this Ordinance or the Integrated Goods and Services Tax Act, and agriculturists to the extent of supply of produce from cultivation; the Government may, on the Council's recommendation, notify additional categories exempted from registration.