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    <title>GIST OF RECENT PRONOUNCEMENTS ON GST (PART-IX)</title>
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    <description>GST implementation has prompted litigation over jurisdiction, transitional relief, registration migration and tax treatment of composite supplies. Administrative guidance limits filing concessions to technical glitches and contemplates appeals. Key operative points: departmental jurisdiction to pursue legacy service-tax notices may be impaired by reallocation of taxing powers; registration migration problems require administrative fixes; lessees receiving e auction proceeds bear compliance and payment responsibilities affecting input tax credit and invoicing; and accessories sold in unpriced composite packages are not separately taxable.</description>
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      <description>GST implementation has prompted litigation over jurisdiction, transitional relief, registration migration and tax treatment of composite supplies. Administrative guidance limits filing concessions to technical glitches and contemplates appeals. Key operative points: departmental jurisdiction to pursue legacy service-tax notices may be impaired by reallocation of taxing powers; registration migration problems require administrative fixes; lessees receiving e auction proceeds bear compliance and payment responsibilities affecting input tax credit and invoicing; and accessories sold in unpriced composite packages are not separately taxable.</description>
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