Amendment status not verified — confirm the current text below against the official source.
(1) The following persons shall not be liable to Persons not registration, namely: liable for Registration. (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 Actor 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 Governr- nt may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.