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    <title>Applicability of GST Compensation Cess on Penultimate Export Sales/ Procurement from Unregistered Dealers</title>
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    <description>The GST Compensation Cess treatment on supplies preceding export sales and on reverse charge purchases from unregistered dealers is unclear: central concessions for reduced GST and exemptions apply only if States issue corresponding SGST notifications and the Centre clarifies whether the Compensation Cess applies to penultimate export sales and to acquisitions on reverse charge, otherwise buyers or sellers may remain liable for the cess despite reduced central tax rates.</description>
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    <pubDate>Sat, 28 Oct 2017 08:20:24 +0530</pubDate>
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      <description>The GST Compensation Cess treatment on supplies preceding export sales and on reverse charge purchases from unregistered dealers is unclear: central concessions for reduced GST and exemptions apply only if States issue corresponding SGST notifications and the Centre clarifies whether the Compensation Cess applies to penultimate export sales and to acquisitions on reverse charge, otherwise buyers or sellers may remain liable for the cess despite reduced central tax rates.</description>
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      <pubDate>Sat, 28 Oct 2017 08:20:24 +0530</pubDate>
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