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    <title>Persons not liable for registration.</title>
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    <description>Persons not liable for registration are those who exclusively supply goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act, and agriculturists to the extent of supplies of produce out of cultivation of land; the Government may notify additional exempt categories on the Council&#039;s recommendation.</description>
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      <description>Persons not liable for registration are those who exclusively supply goods or services that are not liable to tax or are wholly exempt under this Act or the Integrated Goods and Services Tax Act, and agriculturists to the extent of supplies of produce out of cultivation of land; the Government may notify additional exempt categories on the Council&#039;s recommendation.</description>
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