Exemption from GST registration: specified categories and notified procedural rules govern who need not register under Section 23. Section 23 exempts from GST registration persons exclusively supplying goods or services that are not liable to tax or are wholly exempt, and agriculturists supplying produce from cultivation. Section 23(2) empowers the Government, on Council recommendation, to notify categories of persons exempted from registration, initially without and later with specified conditions. Notifications have implemented this power to exempt reverse charge supplies, certain job workers, small inter State service and handicraft suppliers, and suppliers using electronic commerce operators, and to prescribe special procedures for electronic commerce operators dealing with exempt or composition taxpayers.