Amendment status not verified — confirm the current text below against the official source.
(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. * Amended vide Act No. 7 of 2018 w.e.f. 1st day of February, 2019. ** Amended vide Act No. 1 of 2020 and it shall be deemed to have come into force w.e.f. 01-01-2020. 39 Compulsory registration in certain cases