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    <title>Place of Supply for Interior Works</title>
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    <description>Classification hinges on whether the interior services are primarily specialty design or an executed works contract; several experts view the activity as works contract when it involves execution with materials and labour. On registration and invoicing, many advise that the supplier need not obtain separate registration at the property site and may raise IGST from the supplier&#039;s state, but contrary views warn that local registration may be required where there is significant on-site execution or a fixed establishment, and that non-registration risks litigation and ITC loss.</description>
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