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    <title>Liability to take Registration</title>
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    <description>An unregistered supplier of commercial immovable property supplied under the reverse charge mechanism must take GST registration when aggregate turnover exceeds the threshold; interest income is to be included in aggregate turnover for this purpose, and the notification exempting certain RCM suppliers from registration applies only where the entire category of supply is subject to RCM and the recipient is invariably liable, not to suppliers captured by the alternate RCM category.</description>
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      <description>An unregistered supplier of commercial immovable property supplied under the reverse charge mechanism must take GST registration when aggregate turnover exceeds the threshold; interest income is to be included in aggregate turnover for this purpose, and the notification exempting certain RCM suppliers from registration applies only where the entire category of supply is subject to RCM and the recipient is invariably liable, not to suppliers captured by the alternate RCM category.</description>
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