Section 23 Jammu & Kashmir GST Act 2017
( Section 23 Jammu & Kashmir 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. |
(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 Act.
Jammu & Kashmir GST Act 2017
J & K GST Rules 2017
J & K GST Notifications
J & K GST Rates Notifications
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |