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    <description>GST registration is determined by the place of business from which taxable supplies are made. Labour services tied to an immovable property follow the property&#039;s location: immovable property in the supplier&#039;s State attracts intrastate tax (CGST and SGST); property outside that State attracts IGST. A supplier may need registration in the State where supplies are made for a prolonged period or if the recipient cannot utilise IGST.</description>
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