Who are not liable for Registration under GST ?

Section 23 of CGST Act, 2017

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.