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    <description>Registration depends on supply character: Notification No. 5/2017 and Section 23(1)(a) exempt persons whose supplies are taxable only under reverse charge or wholly exempt from registration, but compulsory registration under Section 24 applies to any person making inter state taxable supplies; GTA services are taxable supplies even if tax is payable by the recipient, so inter state or other taxable GTA activity triggers GST registration.</description>
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