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    <title>Amendment in Notification No. 30/2012 - Notification under sub-section (2) of section 68 - Reverse Charge</title>
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    <description>The notification expands the reverse charge scope by inserting recovery agent services to banks, financial institutions or NBFCs as taxable entirely on the service recipient (provider Nil; recipient 100%), substitutes the entry describing director-to-company services, and amends the TABLE to show separate percentage columns. It also revises the liability split for a specified item to 50% provider / 50% recipient effective from October, with the notification operative from the date of issue except as provided.</description>
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      <description>The notification expands the reverse charge scope by inserting recovery agent services to banks, financial institutions or NBFCs as taxable entirely on the service recipient (provider Nil; recipient 100%), substitutes the entry describing director-to-company services, and amends the TABLE to show separate percentage columns. It also revises the liability split for a specified item to 50% provider / 50% recipient effective from October, with the notification operative from the date of issue except as provided.</description>
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