Exemption from registration: supplies of non-taxable or wholly exempt goods/services and agricultural produce are not subject to registration. Persons not liable for registration include those exclusively supplying goods or services that are not liable to tax or wholly exempt from tax, and agriculturists in respect of supplies of produce out of cultivation of land; the Government may, on the Council's recommendation, notify further 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 registration: supplies of non-taxable or wholly exempt goods/services and agricultural produce are not subject to registration.
Persons not liable for registration include those exclusively supplying goods or services that are not liable to tax or wholly exempt from tax, and agriculturists in respect of supplies of produce out of cultivation of land; the Government may, on the Council's recommendation, notify further categories exempted from registration.
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