(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.1[(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government
may, on the recommendations of the
Council
, by notification,
subject to such conditions and restrictions as may be specified therein, specify
the category of
persons
who may be exempted from obtaining registration under
this Act.]