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    <description>Address of delivery is the recipient address shown on the tax invoice issued by a taxable person and identifies the place where goods or services are to be delivered, relevant to determining place of supply under IGST and/or CGST/SGST for non-job-work supplies. Address on record is the recipient address as captured in the supplier&#039;s records, used for billing and internal purposes and potentially differing from the delivery address or registered address.</description>
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