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    <title>Persons not liable for registration.</title>
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    <description>Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt need not register; agriculturists need not register for supplies of produce from cultivation. The Government may notify further categories exempted from registration on the Council&#039;s recommendations.</description>
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      <description>Persons exclusively supplying goods or services that are not liable to tax or are wholly exempt need not register; agriculturists need not register for supplies of produce from cultivation. The Government may notify further categories exempted from registration on the Council&#039;s recommendations.</description>
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