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    <title>GST on supplies to Indian Railways for orders received before 01.07.2017</title>
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    <description>Whether the tax rate for supplies ordered before GST implementation but delivered afterwards is governed by the contract depends on the contract&#039;s tax clause-whether taxes were fixed, tied to the rate at time of supply, or allocate change-in-law risk-and, absent an express provision, parties should seek an amended order or revised agreement to reflect the applicable tax regime at time of supply.</description>
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