Substitution of new section for section 23.

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..... r registration. 23. Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, (a) the following persons shall not be liable to registration, namely: (i) 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, .....

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