Amendment status not verified — confirm the current text below against the official source.
(1) The following persons shall not be liable to registration, namely:-- (i) 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, 2017; (ii) an agriculturist, to the extent of supply of produce out of cultivation of land; (2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 and 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.] Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170 dt. 28/03/2023. Prior to the Substitution it read as "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, 2017 (Central Act 13 of 2017); (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."