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    <title>Unregistered person providing security services to registered person</title>
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    <description>Reverse charge liability applies to security services supplied to a registered person by non-body corporate suppliers, and this liability cannot be avoided because the supplier is unregistered. The recipient must discharge tax under reverse charge and may claim input tax credit on the basis of a self-invoice without requiring the supplier&#039;s invoice to appear in portal transaction listings.</description>
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      <description>Reverse charge liability applies to security services supplied to a registered person by non-body corporate suppliers, and this liability cannot be avoided because the supplier is unregistered. The recipient must discharge tax under reverse charge and may claim input tax credit on the basis of a self-invoice without requiring the supplier&#039;s invoice to appear in portal transaction listings.</description>
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      <law>GST</law>
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