On the other hand, under CGST Act, 2017 there are certain people who are not liable to be registered. Discuss.

Persons not liable to registered The following persons are not liable to register under Section 23 of the Central Goods & Services Tax Act, 2017: Any person engaged exclusively in the supply of goods/services / both that are not liable to tax; Any person engaged exclusively in the supply of goods / services / both that are wholly exempt from tax; Agriculturalist to the extent of supply of produce from land cultivation; Specified categories as may be notified by the Government.