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    <title>No KKC if invoice is raised and services are rendered on or before May 31, 2016</title>
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    <description>The Central Government exempted taxable services from the Krishi Kalyan Cess where the invoice was issued on or before May 31, 2016 and the provision of the service was completed on or before that date; under Rule 5 of the Point of Taxation Rules only two narrow exceptions prevent the new levy, otherwise KKC applies if payment is received after the levy, and similar timing issues are highlighted under GST time-of-supply rules.</description>
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      <description>The Central Government exempted taxable services from the Krishi Kalyan Cess where the invoice was issued on or before May 31, 2016 and the provision of the service was completed on or before that date; under Rule 5 of the Point of Taxation Rules only two narrow exceptions prevent the new levy, otherwise KKC applies if payment is received after the levy, and similar timing issues are highlighted under GST time-of-supply rules.</description>
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