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    <title>Service by way of renting of any immovable property other than residential dwelling.</title>
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    <description>Commercial renting of immovable property is taxable and placed under the reverse charge mechanism (RCM) when a registered person receives the supply from an unregistered supplier; if the supplier is registered or is a non resident taxable person, the supplier bears tax under forward charge. Registration is required when aggregate turnover exceeds the statutory threshold, and non resident taxable persons must register irrespective of turnover.</description>
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      <description>Commercial renting of immovable property is taxable and placed under the reverse charge mechanism (RCM) when a registered person receives the supply from an unregistered supplier; if the supplier is registered or is a non resident taxable person, the supplier bears tax under forward charge. Registration is required when aggregate turnover exceeds the statutory threshold, and non resident taxable persons must register irrespective of turnover.</description>
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