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    <description>A registered person receiving realisation after migration to GST for invoices issued under service tax must consider that the service tax statute and rules ceased to operate from the GST commencement date, and payments made on or after that date are to be discharged under GST rather than as service tax.</description>
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      <description>A registered person receiving realisation after migration to GST for invoices issued under service tax must consider that the service tax statute and rules ceased to operate from the GST commencement date, and payments made on or after that date are to be discharged under GST rather than as service tax.</description>
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