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    <title>Reverse charge on services</title>
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    <description>Compulsory registration applies to persons required to pay tax under the reverse charge mechanism; receipt of legal services from advocates by a business entity in the taxable territory necessitates registration and payment of tax under RCM. Exemption for carriage of rice under the rate notification means GTA services for rice do not by themselves trigger registration or RCM. Renting of residential dwelling attracts RCM only if the recipient is already registered or otherwise required to register.</description>
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      <description>Compulsory registration applies to persons required to pay tax under the reverse charge mechanism; receipt of legal services from advocates by a business entity in the taxable territory necessitates registration and payment of tax under RCM. Exemption for carriage of rice under the rate notification means GTA services for rice do not by themselves trigger registration or RCM. Renting of residential dwelling attracts RCM only if the recipient is already registered or otherwise required to register.</description>
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