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    <title>Exemption from taking registration in case of RCM (Reverse Charge Mechanism)</title>
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    <description>Persons exclusively engaged in making supplies of taxable goods or services for which the tax is payable by the recipient under the Reverse Charge Mechanism are exempted from obtaining registration under the goods and services tax statute; the exemption is granted by statutory power to specify categories not required to register and applies only where all outward supplies are subject to reverse charge.</description>
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      <description>Persons exclusively engaged in making supplies of taxable goods or services for which the tax is payable by the recipient under the Reverse Charge Mechanism are exempted from obtaining registration under the goods and services tax statute; the exemption is granted by statutory power to specify categories not required to register and applies only where all outward supplies are subject to reverse charge.</description>
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