Doubt in non applicability of gst

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I am working in a firm engaged in poultry business. All their products like egg, chick are classified under nil rate of code list. I have read somewhere that if person is engaged exclusively in nil rated or exempted goods then there is no requirement of taking registration under gst and the act will not be applicable. However i am not able to find this law in the bare act. Can someone help me with this. Thanks
Replies (3)
please refer to section 23 (1)a of CGST ACT

Thank you very much.

Can you please solve this scnerio. Our company surely fall under that section 23(1)a and is therefore not lible for registration but at the same time they are currently being registered with the existing law and as per Section 22(2) all the persons registered under current law are liable to get registered under GST. 

So whether we should take registration or not

If so then you must have received provisional GSTN now you should get migrated frist and after the appointed day file application for cancellation of RC

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