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    <title>The West Bengal Goods and Services Tax (Second Amendment) Rules, 2019.</title>
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    <description>Amendments revise valuation and input tax credit rules for real estate construction services by requiring project level calculation of the E/F ratio using defined carpet area metrics, finalisation of common input and capital goods credits per project with specified aggregation and months used formulas, separate computation and declaration of credit components by tax type, assignment of credit where inputs or capital goods span multiple projects, interest and reversal timelines, and substitution of assessment and demand forms with mandatory electronic summaries.</description>
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