Who is Not Liable for Registration under GST?

Section 23 of CGST Act 2017 : Persons Not Liable for Registration i.e. Not a Taxable Person

The following persons shall not be liable to registration

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 (IGST Act).

b) An Agriculturist, to the extent of supply of produce out of cultivation of land.

c) The Government may, on the recommendation of the GST Council, by notifications, specify the category of person who may be exempted from obtaining registration under this Act.

Agriculturist : As per Section 2(7) of CGST Act 2017, agriculturist means an Individual or a Hindu Undivided Family (HUF) who undertakes cultivation of land-
a) By own labour, or
b) By the labour of family, or
c) By servants on wages payable in cash or kind or by third labour under personal supervision or the personal supervision of any member of the family.