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    <description>Manpower or labour supply to a registered works contractor does not generally attract reverse charge; the supplier must register and charge GST if their turnover exceeds the registration threshold. Security services are an exception and are subject to reverse charge, making the recipient liable for GST in that category.</description>
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      <description>Manpower or labour supply to a registered works contractor does not generally attract reverse charge; the supplier must register and charge GST if their turnover exceeds the registration threshold. Security services are an exception and are subject to reverse charge, making the recipient liable for GST in that category.</description>
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      <law>GST</law>
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