Section 23 of GST – Persons not liable for registration Under GST: Rules and Format. Check complete details for GST Section 23, this section is provide all details for GST Persons not liable for registration. Detailed Analysis of GST Section 23 of GST Act 2017 – GST Persons not liable for registration. Everything you want to know about GST all Sections. Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 23 of GST Act 2017 – Persons not liable for registration Under GST (Goods & Service Tax), gst all sections and definitions. Now Check more details from below…..
Section 23 of GST – Persons not liable for registration Under GST (Goods & Service Tax)
(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.
(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
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