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    <description>Place of supply determines inter-state or intra-state GST based on parties&#039; registration status and billing and delivery locations; for registered persons the recipient&#039;s location and delivery facts control tax jurisdiction, while for unregistered parties the delivery location and factual movement of goods govern; defined terms should be read contextually when applying the statutory place-of-supply rule.</description>
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      <description>Place of supply determines inter-state or intra-state GST based on parties&#039; registration status and billing and delivery locations; for registered persons the recipient&#039;s location and delivery facts control tax jurisdiction, while for unregistered parties the delivery location and factual movement of goods govern; defined terms should be read contextually when applying the statutory place-of-supply rule.</description>
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