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    <title>Reverse Charge On Priority Sector Lending Certificate</title>
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    <description>Imposition of reverse charge shifts tax liability for supplies of Priority Sector Lending Certificate to the recipient where both supplier and recipient are registered persons, by inserting a new taxable entry into the State GST notification capturing these instruments as subject to reverse charge under the intra state GST framework.</description>
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      <description>Imposition of reverse charge shifts tax liability for supplies of Priority Sector Lending Certificate to the recipient where both supplier and recipient are registered persons, by inserting a new taxable entry into the State GST notification capturing these instruments as subject to reverse charge under the intra state GST framework.</description>
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