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    <description>Registration depends on the composition of aggregate turnover: taxable supplies determine GST liability. Receipts that are wholly exempt or personal income not made in furtherance of business (such as interest on FDs/PPF, dividends, capital gains, rent for residential property, and exempt hospital receipts) do not compel registration. A person exclusively engaged in exempt or non-taxable supplies is not required to register under the GST framework even if total receipts exceed the monetary threshold, so long as those receipts are not taxable supplies.</description>
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