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    <title>Composite Rate of Tax - Money changing services</title>
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    <description>Rule 6(7B) prescribes a composition scheme for money changing services by foreign exchange brokers, authorised dealers or authorized money changers, allowing the provider to elect to discharge service tax by paying specified composite amounts and percentage components across three gross value slabs, with minimum and maximum limits; the election must be made for the financial year and cannot be withdrawn during that year.</description>
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