(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.
Section 23 • Assam Goods and Services Tax Act, 2017
23. Person not liable for registration.
assam-goods-and-services-tax-act-2017-2017-sec-23.json
•
Section 23
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"title": "23. Person not liable for registration.",
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"content": "(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;\n(b) an agriculturist, to the extent of supply of produce out of cultivation of land.",
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