Section 23
Section 23 of the Delhi Goods and Services Tax Act, 2017. 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;
(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.
Section 23, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Made under this section, and citing it
8 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Notification No. 03/2022-State TaxNotification 2022
- Notification No. 06/2019-State TaxNotification 2022
- Notification No. 10/2019- State TaxNotification 2022
- Notification No. 15/2022-State TaxNotification 2022
- in supercession of the notification no. 32/2017 - state taxNotification 2019
- specifies the persons exempt from obtaining registration under the said ActNotification 2019
- Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017Notification 2017
- Notification regarding exemption u/s 23 (2) from registration to those persons whose supplies are liable to be taxed on reverse charge basisNotification 2017
Questions about Section 23
How do I find court cases under Section 23 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 23, section 23 Delhi Goods and Services Tax Act, section 23 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 23 of the Delhi Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 8: most recently Notification No. 03/2022-State Tax (2022), then Notification No. 06/2019-State Tax (2022), and 6 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.