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    <description>Suspension of reverse charge applies only to purchases by registered persons from unregistered persons while reverse charge under section 9(3) remains where notified; GTA services to unregistered persons are exempt so GTAs need not register solely for such supplies. GST on advances for goods is payable on supply, not on receipt, subject to the stated turnover limitation, and TDS operationalisation is deferred so government departments need not register solely to deduct TDS but must register if otherwise liable to pay GST.</description>
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