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    <description>Supplies of services with the point of taxation before the appointed day remain taxable under the earlier law, with an explanation that portions not covered by this rule are taxable under the new Act. Unutilized cenvat credit of persons with prior centralized registration may be taken into the electronic credit ledger and transferred among registered persons having the same PAN, subject to filing the pre-appointed-day return within the transitional period and allowance only to the extent admissible under the new law.</description>
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      <description>Supplies of services with the point of taxation before the appointed day remain taxable under the earlier law, with an explanation that portions not covered by this rule are taxable under the new Act. Unutilized cenvat credit of persons with prior centralized registration may be taken into the electronic credit ledger and transferred among registered persons having the same PAN, subject to filing the pre-appointed-day return within the transitional period and allowance only to the extent admissible under the new law.</description>
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