Amendment status not verified — confirm the current text below against the official source.
(l ) Thefollowing persons shollnotbe Iioble to registrotion, nomely:-- (o) ony person engoged exclusively in the business of supplying goods or services or both thot ore not lioble to tox or wholly exempt from tox under this Act or under the lntegroted Goods ond Services Tox Act; Persons nol lioble for registrotion. t36 (b) on ogriculturist, to the extent ol supply ol produce out of cultivotion o{ lond. (2) The Government moy, on the recommendotions o{ the Council, by notificotion, specify the cotegory of persons who moy be exempted from obtoining registrotion under this Act.