A
2 only
B
Both 1 and 2
C
Neither 1 nor 2
D
1 only
Correct answer: (d) 1 only
Explanation
Statement 1 is correct; GST registration is mandatory for businesses crossing threshold limits or engaging in inter-state supplies. Statement 2 is incorrect because taxpayers under the composition scheme pay a fixed turnover tax rate and are explicitly barred from claiming input tax credit.
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