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    <description>Supply of road transportation services by an unregistered transporter to a registered recipient is taxable on the recipient under the reverse charge mechanism; the place of supply is the recipient&#039;s location, so services received in Kolkata by a Kolkata-registered person are intra state and attract CGST and SGST payable by the recipient.</description>
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      <description>Supply of road transportation services by an unregistered transporter to a registered recipient is taxable on the recipient under the reverse charge mechanism; the place of supply is the recipient&#039;s location, so services received in Kolkata by a Kolkata-registered person are intra state and attract CGST and SGST payable by the recipient.</description>
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