Exemption from GST registration covers suppliers of non-taxable or wholly exempt supplies and agriculturists; further exemptions may be notified. Persons not liable for registration include those engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt under this Act or the Integrated Act, and an agriculturist to the extent of supplies of produce from cultivation of land. The Government may, on the Council's 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.
Exemption from GST registration covers suppliers of non-taxable or wholly exempt supplies and agriculturists; further exemptions may be notified.
Persons not liable for registration include those engaged exclusively in supplying goods or services that are not liable to tax or wholly exempt under this Act or the Integrated Act, and an agriculturist to the extent of supplies of produce from cultivation of land. The Government may, on the Council's recommendation, notify additional categories exempted from registration.
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