Section 23 Kerela GST Ordinance 2017
[ Section 23 Kerela GST Ordinance 2017 explains Persons not liable for registration. and is covered in CHAPTER VI REGISTRATION ]
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 Ordinance or under the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017); | |
| (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 Ordinance.
Kerela GST Ordinance 2017
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