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of GST liability under Reverse Charge (RCM) - security services - The applicant being only registered as a Tax deductor u/s 51 of the CGST and CGGST Act till 24-6-2019 and having no other GSTIN as supplier of goods or services, would not be liable for GST under reverse charge - However, this situation changes when the applicant have regular GSTIN w.e.f. 25.6.2009
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