As per section 23(1), the following persons shall Not be liable to GST Registration:
|(a) any person engaged exclusively in the business of supplying goods or services or both that
— arc not liable to tax
— 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.
Further, as per section 23(2), the Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining GST Registration under this Act.
Any person who is engaged in making taxable supplies of goods or services or both, on which tax is liable to be paid by recipient under reverse charge mechanism in accordance with provisions of Section 9(3) of the Act is not required to obtain registration. [Notification No. 5/2017-Central Tax, dated 19.06.2017]
Meaning of Agriculturist [Section 2(7) of the CGST Act, 2017] :
“Agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land—
by own labour, or
by the labour of family, or
by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family
An agriculturist shall be required to be registered if he supplies other goods or services, provided his aggregate turnover exceeds the threshold limit.