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    <title>Interest on delayed payment of tax.</title>
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    <description>Interest is payable on unpaid GST liabilities from the day after the tax is due, at a government notified rate (not exceeding eighteen percent), and interest on undue or excess input tax credit claims or undue reductions in output tax liability is payable at a higher government notified rate (not exceeding twenty four percent).</description>
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      <description>Interest is payable on unpaid GST liabilities from the day after the tax is due, at a government notified rate (not exceeding eighteen percent), and interest on undue or excess input tax credit claims or undue reductions in output tax liability is payable at a higher government notified rate (not exceeding twenty four percent).</description>
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