Section 23 in Tripura State Goods and Services Tax Act, 2017
23. Person not liable for registration.
(1)The following person 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 fro 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 person who may be exempted from obtaining registration under this Act.
