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    <title>Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51</title>
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    <description>The Government exempts intra-State supplies of goods or services received by a deductor under the reverse charge mechanism from State tax when those supplies are from an unregistered supplier, provided the deductor is not otherwise liable to be registered except under the specified registration exception.</description>
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      <description>The Government exempts intra-State supplies of goods or services received by a deductor under the reverse charge mechanism from State tax when those supplies are from an unregistered supplier, provided the deductor is not otherwise liable to be registered except under the specified registration exception.</description>
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