Section 23(1) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(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.
