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    <title>Exemption to all tax payers from payment of tax on advances received in case of supply of goods.</title>
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    <description>Registered persons not opting for the composition levy are notified as liable to pay state tax on the outward supply of goods at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14; they must furnish details and returns under Chapter IX and pay tax within the periods prescribed by the Act.</description>
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