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    <title>Commission paid to unregistered person under GST</title>
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    <description>Tax on commission paid to an unregistered person is payable under the reverse charge mechanism, and input tax credit is allowable if the service is availed in the course or furtherance of taxable business; additionally, agents and brokers must obtain GST registration irrespective of turnover, so paying commission to an unregistered agent may breach registration requirements.</description>
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      <law>GST</law>
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