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    <title>Seeks to amend notification no. 4/2017- Union Territory tax(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 UTGST rate table entry for raw cotton (5201) establishing a reverse charge where the supplier is an Agriculturist and the GST liability falls on Any registered person, thereby shifting tax responsibility to the registered recipient under the Union Territory GST rate notification.</description>
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