Registration exemption: exclusive suppliers of non-taxable or wholly exempt supplies and agriculturists are not required to register. Substitution of section 23 creates a prevailing registration exemption under the Central Goods and Services Tax Act: persons exclusively supplying goods or services that are not liable to tax or wholly exempt, and agriculturists for produce from cultivation, are not liable to registration; additionally, the Government may, on Council recommendation, notify further exempt categories subject to conditions and restrictions.