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    <title>Amendment of section 7</title>
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    <description>Enables the Government, on the recommendations of the Council and by notification, to specify a class of registered persons who shall pay tax on the reverse charge basis for specified categories of goods or services received from an unregistered supplier, and provides that all provisions of the Act shall apply to such recipient as if they are the person liable for paying the tax in relation to such supply.</description>
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      <link>https://www.taxtmi.com/acts?id=32539</link>
      <description>Enables the Government, on the recommendations of the Council and by notification, to specify a class of registered persons who shall pay tax on the reverse charge basis for specified categories of goods or services received from an unregistered supplier, and provides that all provisions of the Act shall apply to such recipient as if they are the person liable for paying the tax in relation to such supply.</description>
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