1.

The CGST Act, 2017 extends to

A. Whole of India excluding the State of Jammu & Kashmir
B. Whole of India
C. Whole of India excluding the State of Jammu & Kashmir and Union territories
D. Whole of India excluding the State of Jammu & Kashmir but including Union territories
Answer» C. Whole of India excluding the State of Jammu & Kashmir and Union territories


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