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<h1>Section 23 GST Act: Registration Exemptions for Non-Taxable Suppliers, Agriculturists, and Specific Interstate Service Providers</h1> Under Section 23 of the GST Act, certain individuals are not required to register for GST. These include those exclusively supplying non-taxable or wholly exempt goods/services and agriculturists supplying produce from land cultivation. The government, based on Council recommendations, may exempt specific categories from registration. Notifications detail exemptions, such as those for job-workers, interstate service providers with turnover below specified thresholds, and suppliers through e-commerce platforms. Notably, exemptions do not apply to suppliers of metal scrap or specific job-workers. Recent notifications outline procedures for e-commerce operators regarding exempt suppliers and those under special tax provisions.
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