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    <title>RCM - Residntial Dwelling</title>
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    <description>Reverse charge applies to renting of a residential dwelling when the recipient is a registered person, requiring that recipient to pay GST under reverse charge; classification of the property as residential depends on applicable property records rather than municipal tax rates. If supplier and recipient are in different states, the registered recipient must pay IGST under reverse charge; state registration may be required in the state of supply, though compulsory registration solely due to this entry is contested. Once registered, the recipient must account for onward supplies under forward charge regardless of turnover.</description>
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      <title>RCM - Residntial Dwelling</title>
      <link>https://www.taxtmi.com/forum/issue?id=118130</link>
      <description>Reverse charge applies to renting of a residential dwelling when the recipient is a registered person, requiring that recipient to pay GST under reverse charge; classification of the property as residential depends on applicable property records rather than municipal tax rates. If supplier and recipient are in different states, the registered recipient must pay IGST under reverse charge; state registration may be required in the state of supply, though compulsory registration solely due to this entry is contested. Once registered, the recipient must account for onward supplies under forward charge regardless of turnover.</description>
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      <law>GST</law>
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