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    <description>The Authority held that the exemption from GST on reverse charge basis under section 9(4) of the CGST Act is not applicable from 01-07-2017. The reverse charge mechanism applies for the period from 01-07-2017 to 12-10-2017. Other questions regarding recovery of tax, interest on delayed payment, and the effect of a specific circular were withdrawn by the applicant and not addressed by the Authority.</description>
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      <description>The Authority held that the exemption from GST on reverse charge basis under section 9(4) of the CGST Act is not applicable from 01-07-2017. The reverse charge mechanism applies for the period from 01-07-2017 to 12-10-2017. Other questions regarding recovery of tax, interest on delayed payment, and the effect of a specific circular were withdrawn by the applicant and not addressed by the Authority.</description>
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