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    <title>GST on Registration Renewal Fee</title>
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    <description>Entry No.47 of Notification No.12/2017 exempts the registration fee under GST, and that exemption extends to fees paid for renewal of an existing registration because the renewal fee operates as an extension of the original registration.</description>
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      <description>Entry No.47 of Notification No.12/2017 exempts the registration fee under GST, and that exemption extends to fees paid for renewal of an existing registration because the renewal fee operates as an extension of the original registration.</description>
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