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. 🌟 Section 23 – Persons Not Liable for Registration (Advanced & Problem-Based Analysis) Section 23 is part of the Central Goods and Services Tax Act, 2017 . This section creates a statutory exemption from GST registration . It is an exception provision and must be read carefully. 1️⃣ Legislative Purpose of Section 23 The intention of the legislature behind Section 23 is: ✔ To avoid unnecessary compliance ✔ To protect agriculturists ✔ To exempt non-taxable & exempt sectors ✔ To reduce administrative burden GST is a tax on taxable supplies , not on all economic activities. 2️⃣ Exact Scope of Section 23 Section 23 covers three broad categories : (A) Persons exclusively supplying: Exempt supplies Non-taxable supplies (B) Agriculturists (limited exemption) (C) Other persons notified by Government 3️⃣ “Exclusively” – The Most Important Word 📌 The word “exclusively” is crucial. It means: ➡ 100% supplies must be exempt or non-taxable ➡ Even 1% taxable...