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    <title>Who is liable to pay GST?</title>
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    <description>Supplier liability is the primary mechanism for GST payment, but specified exceptions reallocate payment responsibility. Under the reverse charge mechanism the recipient may be liable for notified supplies and imports, and in some notified intra state services e commerce operators can be made liable to pay GST. Government departments must deduct tax at source from vendor payments above a specified contract threshold, and e commerce operators must collect tax at source on the net value of supplies made through them, excluding supplies for which the operator is directly liable under the provision imposing operator liability.</description>
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