Persons not liable for registration [ Section - 23 ]

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....er this Act or under the Integrated Goods and Services Tax Act; * (b) an agriculturist, to the extent of supply of produce out of cultivation of land. AS per Section 23(2) Recommendation by the Council * Upto 30.09.2023:- The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under CGST Act. ....

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....rsons exempted from obtaining registration under the aforesaid Act. * Nothing contained in this notification (i.e. N.No. 5/2017-Cental Tax) shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975. [ Inserted vide Notification No. 24/2024-Central Tax dated 08.10.2024 w.e.f. 10.10.2024 ] * Notification ....

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....7; 10 lakhs i.e. Manipur, Mizoram, Nagaland and Tripura) in the financial year. * Notification No. 8/2017 - Integrated Tax Grants exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration. * Notification No. 65/2017 - Central Tax the persons making supplies of services, other than supplies specified under section 9(5) of the said ....

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....ns of section 22(1) of the said Act, as the category of persons exempted from obtaining registration under the said Act. [ w.e.f. 01.10.2023 ] * Read with Notification no. 37/2023- Central Tax the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made throug....