(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 lax or wholly exempt from tax under this Act or under the Integrated Goods and Services lax Act;

(b) an agriculturist, to the extern of supply of produce out of cultivation of land.

(2) Notwithstanding anything to the contrary contained in subsection (1) of section 22 or section 24, of the Act the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be mentioned, therein, specify the category of persons who may be exempted from obtaining registration under this Act.