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    <title>Reverse Charge Mechanism GST</title>
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    <description>Reverse charge liability for services from unregistered suppliers is not automatic for all payments: statutory amendment and subsequent notifications restrict recipient liability to classes of goods or services expressly prescribed by notification. General services such as consultancy, repairs, and maintenance from unregistered persons are not covered by reverse charge unless specifically listed in a notification; certain sectors (for example specified transport, legal, and real estate-related notifications) remain within reverse charge scope.</description>
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      <description>Reverse charge liability for services from unregistered suppliers is not automatic for all payments: statutory amendment and subsequent notifications restrict recipient liability to classes of goods or services expressly prescribed by notification. General services such as consultancy, repairs, and maintenance from unregistered persons are not covered by reverse charge unless specifically listed in a notification; certain sectors (for example specified transport, legal, and real estate-related notifications) remain within reverse charge scope.</description>
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