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of <h1>Tripura SGST Second Amendment Rules 2017: Key Changes in Valuation, Input Tax Credit, and E-Way Bill Procedures.</h1> The Tripura State Goods and Services Tax (Second Amendment) Rules, 2017, effective from July 1, 2017, introduce amendments to the Tripura SGST Rules, 2017. Key changes include the determination of the value of supply when consideration is not wholly in money, between related persons, and through agents. The rules also address the valuation of services related to foreign currency exchange, air travel, life insurance, and second-hand goods. Input tax credit conditions, reversal procedures, and tax invoice requirements are detailed. The rules outline procedures for tax payment, electronic ledger management, and refund applications. Amendments also cover transitional provisions, anti-profiteering measures, and e-way bill requirements.
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