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    <title>GST on Piped LPG in a Apartment Association</title>
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    <description>Characterisation of recoveries for centrally procured piped LPG by an apartment association determines GST liability: if treated as reimbursement of statutory dues or if the association qualifies as a pure agent under a resident agreement, the gas amounts may be excluded from taxable turnover; otherwise those recoveries form part of taxable supplies and may necessitate GST registration and tax collection.</description>
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      <description>Characterisation of recoveries for centrally procured piped LPG by an apartment association determines GST liability: if treated as reimbursement of statutory dues or if the association qualifies as a pure agent under a resident agreement, the gas amounts may be excluded from taxable turnover; otherwise those recoveries form part of taxable supplies and may necessitate GST registration and tax collection.</description>
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