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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Principal place of business defined as the location listed as principal on a GST registration certificate determining the taxable establishment.</h1> The principal place of business is the location designated as principal in the certificate of registration, and the registration certificate is the operative reference for identifying the principal establishment for GST compliance and administrative purposes.

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