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    <title>Substitution of new section for section 23.</title>
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    <description>Substitution of section 23 creates a prevailing registration exemption under the Central Goods and Services Tax Act: persons exclusively supplying goods or services that are not liable to tax or wholly exempt, and agriculturists for produce from cultivation, are not liable to registration; additionally, the Government may, on Council recommendation, notify further exempt categories subject to conditions and restrictions.</description>
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      <description>Substitution of section 23 creates a prevailing registration exemption under the Central Goods and Services Tax Act: persons exclusively supplying goods or services that are not liable to tax or wholly exempt, and agriculturists for produce from cultivation, are not liable to registration; additionally, the Government may, on Council recommendation, notify further exempt categories subject to conditions and restrictions.</description>
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