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    <description>The operative TDS framework under GST is presently directed primarily at government entities; private persons are outside the obligation unless notified. A government company conducting business at multiple locations within the same State may administer TDS under a single GST registration, provided it implements SOPs consistent with CBIC TDS deduction guidelines for departmental deductors.</description>
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      <description>The operative TDS framework under GST is presently directed primarily at government entities; private persons are outside the obligation unless notified. A government company conducting business at multiple locations within the same State may administer TDS under a single GST registration, provided it implements SOPs consistent with CBIC TDS deduction guidelines for departmental deductors.</description>
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      <law>GST</law>
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