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    <title>Exemption from registration to those whose supplies are exclusively liable to be taxed under reverse charge basis.</title>
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    <description>Suppliers whose outward supplies are exclusively taxable where the tax is payable by the recipient under the reverse charge basis are specified as exempt from obtaining registration under the West Bengal Goods and Services Tax Ordinance; the exemption applies only where all supplies of the person are subject to recipient-paid tax.</description>
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      <description>Suppliers whose outward supplies are exclusively taxable where the tax is payable by the recipient under the reverse charge basis are specified as exempt from obtaining registration under the West Bengal Goods and Services Tax Ordinance; the exemption applies only where all supplies of the person are subject to recipient-paid tax.</description>
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