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    <title>Interest on delayed payment of tax.</title>
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    <description>Every person liable to pay tax must pay interest on unpaid tax for the period of default at a Government notified rate not exceeding eighteen per cent, calculated from the day after the due date; undue or excess input tax credit claims or undue reductions in output tax liability attract interest on the undue or excess amount at a Government notified rate not exceeding twenty four per cent.</description>
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      <description>Every person liable to pay tax must pay interest on unpaid tax for the period of default at a Government notified rate not exceeding eighteen per cent, calculated from the day after the due date; undue or excess input tax credit claims or undue reductions in output tax liability attract interest on the undue or excess amount at a Government notified rate not exceeding twenty four per cent.</description>
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