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    <title>CGST exemption from reverse charge u/s 9(4) - Exempted till 30-9-2018</title>
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    <description>Exempts intra State supplies of goods or services or both received by a registered person from any unregistered supplier from the whole of central tax leviable under reverse charge u/s 9(4); the exemption took effect from 1 July 2017, was to be read with a later notification that omitted a proviso imposing a daily aggregate threshold, and was eventually rescinded by a subsequent notification.</description>
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