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    <description>A job worker providing a taxable service must obtain GST registration when aggregate turnover exceeds the prescribed threshold, with a reduced threshold in certain special category states excluding Jammu and Kashmir; service suppliers using e-commerce platforms remain exempt from registration when turnover is below the notified limit. Interest applies to short-paid tax; local body deductions under the section 51 mechanism are not yet notified and wrongful deductions must be claimed as refunds; Education Cess and S&amp;H Education Cess cannot be carried forward as input tax credit.</description>
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