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    <title>casual dealer</title>
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    <description>A casual registrant moving goods interstate to a temporary exhibition must charge IGST on the transfer invoice; the paid IGST constitutes ITC for the casual person and is utilizable by preference against IGST, then CGST, then SGST. The registering authority requires an advance tax deposit in cash, which is determined by the authority and is not adjustable against other liabilities.</description>
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      <description>A casual registrant moving goods interstate to a temporary exhibition must charge IGST on the transfer invoice; the paid IGST constitutes ITC for the casual person and is utilizable by preference against IGST, then CGST, then SGST. The registering authority requires an advance tax deposit in cash, which is determined by the authority and is not adjustable against other liabilities.</description>
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