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Taxable person

Section 9 - Draft-Bills-Reports - LEVY OF, AND EXEMPTION FROM, TAX - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 9 - 9. (1) means a person who carries on any business at any place in India /State of ____ and who is re .....

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t be considered as a until his aggregate turnover in a financial year exceeds [Rs ten lakh] Provided further that a person who is required to be registered under paragraph 1 of Schedule III of this Act shall not be considered as a until his aggregate .....

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ed as a in respect of activities or transactions in which they are engaged as public authorities other than the activities or transactions as specified in Schedule IV to this Act. (3) The following persons shall not be considered as s for the purpose .....

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