GST Jamku AIPersons not liable for registration
Section 23(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.
Subsection (a): Exemption for Certain Businesses
Certain individuals or entities are not required to register under this section. This includes:
Goods or Services Exempt from Tax: Individuals or businesses exclusively involved in supplying goods or services that are not subject to tax, or are wholly exempt from tax under this Act or the Integrated Goods and Services Tax Act.
Subsection (b): Exemption for Agriculturists
A special exemption is provided for agriculturists. They are exempt from registration to the extent that they are supplying produce grown from the cultivation of land.
Section 23(2)
Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or 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.
In certain cases, the government has the authority to exempt individuals or groups from the requirement to register under this Act. This exemption is granted based on the recommendations of the Council. The government can issue a notification outlining the specific conditions and restrictions for this exemption. It's important to note that this exemption applies regardless of the information in sub-section (1) of section 22 or section 24.