Section 23 – GST – States – REGISTRATION – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 23. Persons not liable for registration.- (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
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