Registration exemptions: persons supplying non taxable or wholly exempt goods/services and agriculturists are not liable for GST registration. Registration exemption applies to persons engaged exclusively in supplies that are not taxable or are wholly exempt under this Act or the Integrated GST Act, and to agriculturists for supplies of produce from cultivation of land. The Government, on the Council's recommendation, may notify additional categories exempted from obtaining 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.
Registration exemptions: persons supplying non taxable or wholly exempt goods/services and agriculturists are not liable for GST registration.
Registration exemption applies to persons engaged exclusively in supplies that are not taxable or are wholly exempt under this Act or the Integrated GST Act, and to agriculturists for supplies of produce from cultivation of land. The Government, on the Council's recommendation, may notify additional categories exempted from obtaining registration.
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