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          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.

          <h1>Registration exemption: exclusive suppliers of non-taxable or wholly exempt supplies and agriculturists are not required to register.</h1> 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.

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