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Under section 23, Central Goods and Services Tax Act, 2017 (11)
Notification of the Central Government, 5/2017-Central Tax15 September 2017Notification 32/2017-CT
Notification of the Central Government, 32/2017-Central Tax13 October 2017Notification 38/2017-CT
Notification of the Central Government, 38/2017-Central Tax15 November 2017Notification 65/2017-CT
Notification of the Central Government, 65/2017-Central Tax23 October 2018Notification 56/2018-CT
Notification of the Central Government, 56/2018-Central Tax29 January 2019Notification 6/2019-CT
Notification of the Central Government, 6/2019-Central Tax7 March 2019Notification 10/2019-CT
Notification, 10/2019-Central Tax31 March 2022Notification 3/2022-CT
Notification of the Central Government, 3/2022-Central Tax13 July 2022Notification 15/2022-CT
Notification of the Central Government, 15/2022-Central Tax31 July 2023Notification 34/2023-CT
Notification, 34/2023-Central Tax9 October 2024Notification 24/2024-CT
Notification of the Central Government, 24/2024-Central Tax
Text
Section 23, Central Goods and Services Tax Act, 2017 [S10-6QH]
As at 8 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.
Definitions recorded in this document
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 [...]
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
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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