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) [3]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 collecttax at source under section 52;

   (x)  every electronic commerce operator [“who is required to collect tax at source under section 52]^[4];

  (xi)   every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and

 (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council[5].