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    <description>Interstate supply of construction services requires GST registration irrespective of turnover; an interstate supplier cannot avoid registration by virtue of being a small contractor. When reverse charge applies, the recipient deposits tax and the supplier, if registered and eligible, may claim input tax credit as permitted under GST law.</description>
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      <description>Interstate supply of construction services requires GST registration irrespective of turnover; an interstate supplier cannot avoid registration by virtue of being a small contractor. When reverse charge applies, the recipient deposits tax and the supplier, if registered and eligible, may claim input tax credit as permitted under GST law.</description>
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