Section 23: Persons not liable for registration

Q: What does Section 23 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 23 SGST pertains to "Persons not liable for registration". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 23 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs persons not liable for registration. As verified on 19 May 2026.

Q: Is Section 23 SGST still in force?

Yes, Section 23 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 23 SGST?

धारा 23 SGST is the Devanagari Hindi reference for Section 23 of the The State Goods and Services Tax Act, 2017 (Model). Section 23 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs persons not liable for registration. As verified on 19 May 2026.

Q: What is Dhara 23 SGST?

Dhara 23 SGST is the Roman Hindi reference for Section 23 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 23 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs persons not liable for registration. As verified on 19 May 2026.

Q: How to cite Section 23 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 23, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 23 (India).

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(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.