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    <title>RCM ON URD PURCHASE</title>
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    <description>The operative administrative reply identifies Notification No. 07/2019 - Central Tax (Rate) dated 29.3.2019, effective 1.4.2019, as applying to construction services only; accordingly, the reverse charge obligation under that notification applies to notified registered persons for construction/civil-related supplies from unregistered suppliers, while inward supplies from unregistered persons not covered by that construction-service notification are not subject to reverse charge under that instrument.</description>
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