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    <title>LEGAL TERMINOLOGY IN GST LAW (PART -10)</title>
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    <description>The GST definition of place of business is inclusive, covering locations where business is ordinarily carried on (including warehouses and godowns), places where books of account are maintained, and places where business is conducted through agents; registration and the registered address are tied to such places. The principal place of business is the place specified as principal in the registration certificate and is the location where accounts and records specified by law-production, supplies, stock, input tax credit, and output tax particulars-must be maintained; accounts for each registered place must be kept at the respective place.</description>
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