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    <title>Council, hereby fixes the rate of interest per annum.</title>
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    <description>Prescribes distinct annual interest rates under the Maharashtra Goods and Services Tax Act, 2017 for specified provisions, including higher interest for specified default conditions, lower interest for delayed refunds and related sections, and an intermediate rate under the proviso, with the fixation effective from the first day of July, 2017 and issued as a Finance Department notification.</description>
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