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    <title>Compulsory registration in certain cases.</title>
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    <description>Compulsory registration applies notwithstanding general registration thresholds to specified categories: persons making inter state taxable supplies; casual and non resident taxable persons; persons required to pay tax under reverse charge or other specified tax provisions; persons supplying on behalf of others including agents; persons required to deduct tax at source; Input Service Distributors; every electronic commerce operator; and suppliers of online information and database access or retrieval services from outside the country to unregistered recipients. The government may notify additional classes of persons.</description>
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      <description>Compulsory registration applies notwithstanding general registration thresholds to specified categories: persons making inter state taxable supplies; casual and non resident taxable persons; persons required to pay tax under reverse charge or other specified tax provisions; persons supplying on behalf of others including agents; persons required to deduct tax at source; Input Service Distributors; every electronic commerce operator; and suppliers of online information and database access or retrieval services from outside the country to unregistered recipients. The government may notify additional classes of persons.</description>
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