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    <title>RCM on supply from unregistered person</title>
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    <description>The amendment conditions reverse charge liability on the Government notifying (i) classes of registered persons and (ii) specified categories of goods or services; until such notifications are issued, the reverse charge mechanism does not apply generally to supplies from unregistered persons to registered recipients, and analogous notification is required for inter state treatment under the integrated tax framework.</description>
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      <description>The amendment conditions reverse charge liability on the Government notifying (i) classes of registered persons and (ii) specified categories of goods or services; until such notifications are issued, the reverse charge mechanism does not apply generally to supplies from unregistered persons to registered recipients, and analogous notification is required for inter state treatment under the integrated tax framework.</description>
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