MCQOPTIONS
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				| 1. | 
                                    Which of the following is not liable to be registered as per provisions of CGST Act, 2017 ? | 
                            
| A. | Person supplying exempted good | 
| B. | Non-resident making taxable supplies | 
| C. | Deductor of tax at source | 
| D. | Supplier on behalf of other person | 
| Answer» B. Non-resident making taxable supplies | |