Section 23 Jharkhand GST Act 2017 : Persons not liable for registration

By | September 7, 2017
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(Last Updated On: September 7, 2017)

Section 23 Jharkhand GST Act 2017

( Enforced with effect from 22-6-2017. )

( Section 23 Jharkhand GST Act 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 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.

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.


 Jharkhand GST Act 2017

Jharkhand GST Rules 2017

Jharkhand GST Notifications

Jharkhand GST Rates Notification

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