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    <description>Notification 11/2017 provides that a Goods Transport Agency opting to pay central tax at the prescribed rate &quot;shall thenceforth be liable to pay central tax at that rate on all the services of GTA supplied by it,&quot; prompting debate whether this requirement binds the entire legal person across state registrations or applies separately to each state-wise registered person, with practitioners largely viewing the option as requiring consistent application across units.</description>
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