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    <title>Intra-state supply of services.</title>
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    <description>The notification prescribes levy of state tax on intra state supplies of services listed in the attached Table and Annexure, with specified percentage rates and conditions. Several rates are made conditional on input tax credit not having been taken and require reversal where inputs are partly used. Special valuation rules apply to construction supplies involving land (land deemed one third of total) and lotteries (100/112 or 100/128 rules). The Annexure provides the detailed Scheme of Classification of Services. Effective 1 July 2017.</description>
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