Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (a) Sachin, an exclusive supplier of Non-taxable goods only.

Necessity of registration under GST law As per Section 23(1)(a), 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 and Services Tax Act is not liable to take registration. In the present case, since Sachin is engaged exclusively in the business of supplying goods that are not liable to tax, he is covered under the aforesaid provision, thus not liable for registration .