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    <title>GST - Definition of Principal place of business, Proper Officer and Services</title>
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    <description>Principal place of business is now the location specified in the registration certificate regardless of where accounts and records are maintained, allowing records to be held at any place of business. Proper officer functions are to be assigned solely by the Commissioners of CGST/SGST. The definition of services excludes securities and specifies that transactions in money are not services except where separate consideration is charged for use or conversion of money.</description>
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