Whether a Government Department, required to deduct tax at source, is liable to take registration as a normal taxpayer

The    Government    Department is    required    to take registration as  a  normal taxpayer only if  it  makes a taxable supply of goods and/or services and in such cases, the registration shall be obtained on the basis of PAN but Bank account is not mandatory. However, if it is not making any taxable supply of goods and/or…