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    <title>To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.</title>
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    <description>This amendment to Notification No. 11/2017 substitutes the stated day of the month in the Table (serial 3, items (ie) and (if), column (5)) and in Annexure IV, thereby extending the last date for promoters to opt to pay tax at the old GST rates with entitlement to input tax credit as provided in those entries.</description>
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      <description>This amendment to Notification No. 11/2017 substitutes the stated day of the month in the Table (serial 3, items (ie) and (if), column (5)) and in Annexure IV, thereby extending the last date for promoters to opt to pay tax at the old GST rates with entitlement to input tax credit as provided in those entries.</description>
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