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    <title>INTERPRETATION OF CENTRAL GOODS AND SERVICES TAX (CGST) ACT (PART-9) (Meaning of Important Terms)</title>
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    <description>A Non resident taxable person supplies goods or services in India without a fixed place of business and is treated like a casual taxable person for registration and return obligations. Output tax is the tax chargeable on supplies made by a taxable person but excludes tax payable under reverse charge. Outward supply encompasses all modes of supply in the course or furtherance of business, excluding supplies subject to reverse charge. Principal supply in a composite supply is the predominant element and determines the tax rate applicable to the composite supply.</description>
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      <description>A Non resident taxable person supplies goods or services in India without a fixed place of business and is treated like a casual taxable person for registration and return obligations. Output tax is the tax chargeable on supplies made by a taxable person but excludes tax payable under reverse charge. Outward supply encompasses all modes of supply in the course or furtherance of business, excluding supplies subject to reverse charge. Principal supply in a composite supply is the predominant element and determines the tax rate applicable to the composite supply.</description>
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