Section 23
Persons not liable for registration
GST
REGISTRATION
Section 23 of Central Goods And Services Tax Act, 2017
Persons not liable for registration
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =