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    <description>Persons whose supplies consist solely of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Act, pursuant to the power vested by sub-section (2) of section 23; the specification takes effect from the date stated in the notification.</description>
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      <description>Persons whose supplies consist solely of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Act, pursuant to the power vested by sub-section (2) of section 23; the specification takes effect from the date stated in the notification.</description>
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