GST for EGG wholesale Shop

Following is the extract of section 23(1)(a) of CGST Act.

23. Persons not liable for registration.— 

(1) The following persons shall not be liable to registration, namely:––

(a) 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;