Category of persons exempt from obtaining registration under the GGST Act

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..... d by sub-section (2) of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017)(hereafter referred to as the said Act ), the Government of Gujarat, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,- Any person, who is engaged in exclusive supply .....

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..... ontinue with their registration under the said Act. Table Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. .....

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