Registration exemption under GST broadened through notification-based power to exempt specified categories subject to conditions. Section 23 of the Central Goods and Services Tax Act is amended to permit the Government, on the Council's recommendation and by notification, to exempt specified categories of persons from registration, subject to conditions and restrictions. The amendment overrides section 22(1) and section 24, is deemed effective from 1 July 2017, and came into force on 1 October 2023.
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 under GST broadened through notification-based power to exempt specified categories subject to conditions.
Section 23 of the Central Goods and Services Tax Act is amended to permit the Government, on the Council's recommendation and by notification, to exempt specified categories of persons from registration, subject to conditions and restrictions. The amendment overrides section 22(1) and section 24, is deemed effective from 1 July 2017, and came into force on 1 October 2023.
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