Section 23
Persons not liable for registration
In force
Section 23. Persons not liable for registration.
(1) The following persons shall not be liable to 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 Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-23.html
- Source confidence: Pending verification
Quick facts
- Section
- 23
- Chapter
- VI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0