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    <title>Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018</title>
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    <description>Amendment inserts a proviso into Notification No.5/2017 excluding input tax credit on supplies received on or after 1st August, 2018 for goods listed at serial numbers 1-7 (including 6A-6C), and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31st July 2018 shall lapse.</description>
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      <description>Amendment inserts a proviso into Notification No.5/2017 excluding input tax credit on supplies received on or after 1st August, 2018 for goods listed at serial numbers 1-7 (including 6A-6C), and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31st July 2018 shall lapse.</description>
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