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    <title>Special provision for specified actionable claims supplied by a person located outside taxable territory</title>
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    <description>A supplier of online money gaming located outside the taxable territory is liable to pay integrated tax on such supply to a person in the taxable territory. The supplier must obtain a single registration under the Simplified Registration Scheme, and any representative in the taxable territory must register and pay the tax on the supplier&#039;s behalf. If there is no physical presence or representative, the supplier must appoint a person in the taxable territory for payment of integrated tax. Non-compliance may lead to blocking of access to the information used for the supply.</description>
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      <description>A supplier of online money gaming located outside the taxable territory is liable to pay integrated tax on such supply to a person in the taxable territory. The supplier must obtain a single registration under the Simplified Registration Scheme, and any representative in the taxable territory must register and pay the tax on the supplier&#039;s behalf. If there is no physical presence or representative, the supplier must appoint a person in the taxable territory for payment of integrated tax. Non-compliance may lead to blocking of access to the information used for the supply.</description>
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