Registration exemption for suppliers of non-taxable or wholly exempt supplies and agriculturists; government may notify additional exempt categories. Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt need not register; agriculturists need not register for supplies of produce from cultivation. The Government may notify further categories exempted from registration on the Council's recommendations.
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 suppliers of non-taxable or wholly exempt supplies and agriculturists; government may notify additional exempt categories.
Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt need not register; agriculturists need not register for supplies of produce from cultivation. The Government may notify further categories exempted from registration on the Council's recommendations.
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