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    <title>Miscellaneous transitional provisions.</title>
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    <description>Transitional rules determine treatment of tax and input tax credit for transactions and proceedings spanning the appointed day: returns of goods within specified windows may yield refunds under the existing law; post-appointed-day price revisions for pre-appointed contracts require supplementary invoices or permit credit notes with recipient credit adjustment; refund claims and appellate or adjudicatory proceedings begun before, on or after the appointed day are to be disposed under the existing law with admissible amounts refunded in cash and rejected or recovered amounts not admissible as input tax credit under this Act and recoverable as arrears where necessary.</description>
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      <title>Miscellaneous transitional provisions.</title>
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      <description>Transitional rules determine treatment of tax and input tax credit for transactions and proceedings spanning the appointed day: returns of goods within specified windows may yield refunds under the existing law; post-appointed-day price revisions for pre-appointed contracts require supplementary invoices or permit credit notes with recipient credit adjustment; refund claims and appellate or adjudicatory proceedings begun before, on or after the appointed day are to be disposed under the existing law with admissible amounts refunded in cash and rejected or recovered amounts not admissible as input tax credit under this Act and recoverable as arrears where necessary.</description>
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      <pubDate>Sat, 17 Jun 2017 18:44:10 +0530</pubDate>
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