Section 23, Central Goods and Services Tax Act, 2017 [S10-6QH]
As at 6 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
23. Persons not liable for registration.—
(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.
(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.
Defined terms in this text (9)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
agriculturist: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land by own labour, by the labour of family, or by servants on wages payable in cash or kind or by hired labour under personal supervision [...]
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: 13 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
supply: Section 7(1), Central Goods and Services Tax Act, 2017: "For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; (b) import of services for a consideration whether or not in the course or furtherance of business; and (c) the activities specified in Schedule I, made or agreed to be made without a consideration."
Made under this section, or naming it (21)
Notification No. 10/2019 – Central Tax [N10-FMF], 7 March 2019, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons exempted from obtaining registration under the said Act."
Notification No. 34/2023 – Central Tax [N11-0S4], 31 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the persons exempted from obtaining registration under the said Act."
Notification No. 03/2022-Central Tax [N10-WH3], 31 March 2022, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 5/2017-Central Tax [N10-08B], 19 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Notification No. 06/2019-Central Tax [N10-FCT], 29 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 15/2022-Central Tax [N10-X48], 13 July 2022, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 24/2024-Central Tax [N11-48K], 9 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 32/2017-Central Tax [N10-4RY], 15 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 38/2017-Central Tax [N10-6EZ], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 56/2018-Central Tax [N10-DFM], 23 October 2018, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, the Central Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 32/2017 – Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession"
Notification No. 65/2017-Central Tax [N10-8F0], 15 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 02/2019-Integrated Tax [N10-F7C], 29 January 2019, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 3/2018-Integrated Tax [N10-DEP], 22 October 2018, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 03/2019-Integrated Tax [N10-F9G], 29 January 2019, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 7/2017-Integrated Tax [N10-4P2], 14 September 2017, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 8/2017-Integrated Tax [N10-4Q0], 14 September 2017, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 9/2017-Integrated Tax [N10-6XW], 13 October 2017, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2017-Integrated Tax [N10-5Q4], 13 October 2017, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 01/2022-Union Territory Tax [N10-WBJ], 31 March 2022, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 2/2019-Union Territory Tax [N10-FTK], 7 March 2019, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
Notification No. 03/2022-Union Territory Tax [N10-X8G], 13 July 2022, in force. The text contains "sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017".
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