Registration exemption for suppliers of non-taxable or wholly exempt supplies and for agriculturists supplying produce. Persons exclusively supplying goods or services that are non-taxable or wholly exempt under this Act or the integrated tax law are not liable to registration; an agriculturist is not liable to registration insofar as 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.
Registration exemption for suppliers of non-taxable or wholly exempt supplies and for agriculturists supplying produce.
Persons exclusively supplying goods or services that are non-taxable or wholly exempt under this Act or the integrated tax law are not liable to registration; an agriculturist is not liable to registration insofar as 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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