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    <title>GST ON LICENSE FEES TO GOVERNMENT BODIES</title>
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    <description>Services by Central, State, Union territory or local authorities for registration required by law and for testing, safety checks or certification related to protection or safety (including renewals) are exempt and nil-rated; such exempt government-provided services are not taxable under forward charge nor subject to reverse charge. Identical services provided by non-governmental bodies are taxable and may attract RCM where applicable.</description>
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