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    <description>GST inspection, search and seizure may cover goods, documents, books or other things concealed at a place of business or principal place of business. A place of business includes premises from which business is ordinarily conducted, storage locations, places for supplying or receiving goods or services, locations where books are maintained, and places through which business is conducted by an agent. A principal place of business is a qualifying place specified in the registration certificate, where prescribed accounts and records are maintained; accounts for each registered additional place must be kept at that relevant location.</description>
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