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    <title>Inter State Sale under GST</title>
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    <description>A supplier registered in one State undertaking a civil work contract in another State must obtain registration in the State where the project is located. For interstate transfer of materials between sites, an e-way bill governs movement of goods; where the recipient branch secures GST registration and supplies are reported in returns, the recipient branch can avail input tax credit on the incoming materials.</description>
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