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Registration requirement and Eligibility of ITC - Goods and Services Tax - GSTExtract A registered person owns immovable property located across multiple state, is it necessary for them to obtain registration in each State, regardless of whether their business pertains to rental activities or any other activity? Additionally, if the registered person is not liable for registration in the location where the property is situated and charge IGST. Can the recipient of such services still claim Input Tax Credit (ITC), even if the place of supply (POS) differs from the State of Recipient .
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