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    <title>Seeks to amend Notification 05/2017-Union Territory 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>The amendment inserts a proviso excluding application of the rate notification to input tax credit accumulated on supplies of specified goods received on or after the effective date, and provides that any accumulated input tax credit relating to those goods which remains unutilised after adjustment against tax liabilities for and up to the month before the effective date, for inward supplies received up to the last day before that date, shall lapse.</description>
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      <title>Seeks to amend Notification 05/2017-Union Territory 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>The amendment inserts a proviso excluding application of the rate notification to input tax credit accumulated on supplies of specified goods received on or after the effective date, and provides that any accumulated input tax credit relating to those goods which remains unutilised after adjustment against tax liabilities for and up to the month before the effective date, for inward supplies received up to the last day before that date, shall lapse.</description>
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