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    <description>Registration under GST depends on whether a person&#039;s aggregate turnover-which the statute defines to include taxable and exempt supplies made by the same PAN-exceeds the statutory threshold. Debate exists over whether supplies of milk treated as non taxable or zero rated are excluded, but if milk is an exempt supply it must be counted, and if the combined supplies exceed the threshold registration is required. Separate GST registrations for distinct business activities are an available practical option.</description>
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