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    <description>GST is payable by registered taxable persons at prescribed rates, with CGST/SGST for intra State supplies and IGST for inter State supplies. Threshold exemption from registration and payment is available subject to specified aggregate turnover limits computed on an all India basis; taxpayers below the threshold may opt to pay tax with Input Tax Credit. Inter State suppliers and supplies taxable on reverse charge are ineligible for threshold exemption. Under the reverse charge mechanism the recipient pays tax, and e commerce operators are liable for GST on certain notified services supplied through their platforms.</description>
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