- Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,—

(i) persons making any inter-State taxable supply;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator [who is required to collect tax at source under section 52] [Inserted by Act No. 31 of 2018, dated 29.8.2018.];

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; [Omitted by Act No. 30 of 2023, dated 18.8.2023.];

(xiA) every person supplying online money gaming from a place outside India to a person in India; and [Inserted by Act No. 30 of 2023, dated 18.8.2023.];

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.