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    <title>GST Liability under RCM for Transportation Services Provided to University</title>
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    <description>RCM applicability for passenger transportation supplied to a university turns on recipient classification as a body corporate and whether the supplier&#039;s contracted charge includes fuel; recorded responses state that where fuel cost is excluded from the supplier&#039;s invoice, RCM is not triggered, with recipient status as body corporate remaining a secondary, unresolved factor.</description>
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