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    <title>Amendment to Notification No. 13/2017- State Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM)</title>
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    <description>Amendment expands the scope of services subject to the Reverse Charge Mechanism by excluding goods transport agency services to entities registered solely for tax-deduction purposes and by adding reverse-charge entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security services provided to registered persons, with specified carve-outs including entities registered solely for tax-deduction and persons under the composition/turnover-based tax scheme; provisions applicable to governments also apply to Parliament and State Legislatures. Effective 1 January 2019.</description>
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      <description>Amendment expands the scope of services subject to the Reverse Charge Mechanism by excluding goods transport agency services to entities registered solely for tax-deduction purposes and by adding reverse-charge entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security services provided to registered persons, with specified carve-outs including entities registered solely for tax-deduction and persons under the composition/turnover-based tax scheme; provisions applicable to governments also apply to Parliament and State Legislatures. Effective 1 January 2019.</description>
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