Section 23. Persons not liable
for registration.-
(1) The following persons shall not be liable to
registration, namely:-
(a) any person engaged exclusively in the business of
supplying goods or services or both that are not liable to tax or wholly exempt
from tax under 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.
1[(2) Notwithstanding anything to the contrary
contained in sub-section (1) of section 22 or section 24, the Government may,
on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, specify the category
of persons who may be exempted from obtaining registration under this Act.]
