State the persons who are not liable for registration as per provisions of Section 23 of Central Goods and Services Act, 2017.

As per the provisions of Section 23(1) of the CGST Act, 2017 the following persons shall not be liable to registration, namely:-(a) any person engaged exclusively in 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 IGST Act;(b) an agriculturist, to the extent of supply of produce out of cultivation of land. Section 23(2) of the CGST Act, 2017 states that 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. Notifications have also been issued in exercise of the powers conferred by section 23(2) of CGST Act, 2017.