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    <title>PROCEDURE FOR SUPPLY TO GOVERNMENT WITHOUT CHARGING GST</title>
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    <description>There is no statutory requirement to obtain or rely on a &quot;Form B&quot; from government purchasers to exempt supplies from GST; whether GST must be levied depends on whether the supply falls within applicable exemption notifications, and if so the supplier need not charge GST. There is no obligation to collect Form B before supply or send it with the consignment; follow the documentary requirements specified in the exemption notification or procurement terms.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=116263</link>
      <description>There is no statutory requirement to obtain or rely on a &quot;Form B&quot; from government purchasers to exempt supplies from GST; whether GST must be levied depends on whether the supply falls within applicable exemption notifications, and if so the supplier need not charge GST. There is no obligation to collect Form B before supply or send it with the consignment; follow the documentary requirements specified in the exemption notification or procurement terms.</description>
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