State with reasons whether the following statements are true or false under GST Law: A person exclusively dealing in goods not liable to tax or wholly exempt from tax having a turnover of ₹ 1,00,00,000 is required to get

False. As per Section 23 (1) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated & Goods Services Tax Act, 2017 (IGST Act), is not liable for registration.