(1) The following persons shall not be liable to registration, namely:–– Persons not
liable for
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 or under the Integrated Goods and
Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act
Section 23 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 23. Persons not liable for registration
delhi-goods-and-services-tax-act-2017-sec-23.json
•
Section 23
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "23",
"title": "Section 23. Persons not liable for registration",
"chapter": null,
"content": "(1) The following persons shall not be liable to registration, namely:–– Persons not \nliable for \nregistration. \n (a) any person engaged exclusively in the business of supplying goods or services or both that \nare not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and \nServices Tax Act; \n \n (b) an agriculturist, to the extent of supply of produce out of cultivation of land. \n (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act",
"footnote": "",
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"sort_order": 290
},
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"next_section": "24"
}