Following are the exclusions from the GST Registration: • An agriculturist – for the purpose of agriculture • Person exclusively supplying goods/ services not liable to tax or wholly exempted from Tax • Services by any Court or Tribunal established under the law • Services by an employee • Services of funeral, burial, crematorium or mortuary, including transportation of the deceased • Sale of land subject to Schedule 5 (ii)(b), sale of building • Actionable claims, other than lottery, betting and gambling • Person falling below threshold exemption limit prescribed