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    <title>Treatment of long term construction / works contracts</title>
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    <description>Supplies of goods or services made on or after the appointed day pursuant to contracts entered into prior to that date are taxable under the Act, with the same liability rule replicated under both the CGST and SGST frameworks for long term construction and works contracts.</description>
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      <description>Supplies of goods or services made on or after the appointed day pursuant to contracts entered into prior to that date are taxable under the Act, with the same liability rule replicated under both the CGST and SGST frameworks for long term construction and works contracts.</description>
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