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    <title>THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018</title>
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    <description>Defines export of services to include payment in Indian rupees where RBI permits and expands non taxable online recipient to cover functions entrusted to a Panchayat; empowers Government to notify classes of registered persons required to pay integrated tax on reverse charge basis for specified supplies from unregistered suppliers; clarifies place of supply for transport to outside India as the place of destination; preserves special treatment for temporarily imported goods sent out after repair; provides for ad hoc fifty fifty apportionment between Centre and States for unallocated amounts and caps pre deposit requirements for certain appeals.</description>
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