Section 23 of Sikkim GST Act 2017 : Persons not liable for registration

By | July 1, 2017
(Last Updated On: May 17, 2018)

Section 23 of Sikkim GST Act 2017

[ Section 23 of Sikkim GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER VI REGISTRATION ]

 [ Enforced with effect from 22-6-2017. ]

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

Leave a Reply

Your email address will not be published. Required fields are marked *