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    <title>Applicability of the rate of tax - Immovable property</title>
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    <description>For renting of immovable property, services rendered before the rate-change date remain subject to the earlier rate, and services rendered after that date are subject to the newly notified lower rate. Practically, apportion the rental period across the changeover date and calculate the portion up to the changeover at the earlier rate and the portion after the changeover at the later rate, charging them separately on the invoice.</description>
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      <title>Applicability of the rate of tax - Immovable property</title>
      <link>https://www.taxtmi.com/forum/issue?id=1041</link>
      <description>For renting of immovable property, services rendered before the rate-change date remain subject to the earlier rate, and services rendered after that date are subject to the newly notified lower rate. Practically, apportion the rental period across the changeover date and calculate the portion up to the changeover at the earlier rate and the portion after the changeover at the later rate, charging them separately on the invoice.</description>
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      <law>Service Tax</law>
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