GST Council in its meeting held on 11th June 2017 has exempted the following from registration under section 23(2) of the CGST Act 2017 of
- Individual advocates (including senior advocates)
- Individual sponsorship service providers (including players)
Related Post – GST Service: Amendment in Tax / Registration exemption and Rates
Under Section 23(2) of CGST Act 2017 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.
Extract of Section 23 is as follows :”-
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) 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.
Other News from GST Council Meeting on 11.06.2017
» GST: Revised Threshold for Composition Scheme – 11.06.2017
» IGST Exemptions approved by GST Council – 11.06.2017
» Revised GST rates on goods approved by GST Council on 11.06.2017
