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Persons not liable for registration

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..... ns 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 unde .....

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..... ed therein, specify the category of persons who may be exempted from obtaining registration under this Act. ] *************** NOTES:- 1. Substituted vide THE FINANCE ACT, 2023 .....

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