Section 23 West Bengal GST Ordinance 2017
[ Section 23 West Bengal 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; | |
| (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.
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