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    <title>Seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.</title>
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    <description>Inserts a new table entry making raw cotton (5201) subject to reverse charge: where the supplier is an agriculturist, the tax liability is borne by any registered person purchasing the goods, thereby shifting incidence from the agriculturist to the registered recipient under the IGST rate notification.</description>
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