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    <title>Amendments in the notification No. KA.NI-2-836/XI-9(47)/17-U.P.Act-1-2017-Order-(06)-2017 dated 30th June, 2017.</title>
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    <description>Insertion of entry 452Q in Schedule III (9%) makes supply of any goods, other than capital goods and cement under Customs Tariff chapter 2523, by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient under the reverse charge mechanism. &quot;Promoter&quot; adopts the Real Estate (Regulation and Development) Act definition; &quot;project&quot; means REP or RREP; RREP limits commercial carpet area to not more than 15% of total carpet area. The entry applies to goods satisfying these conditions even if covered by a more specific tariff heading.</description>
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    <pubDate>Wed, 01 May 2019 00:00:00 +0530</pubDate>
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      <description>Insertion of entry 452Q in Schedule III (9%) makes supply of any goods, other than capital goods and cement under Customs Tariff chapter 2523, by an unregistered person to a promoter taxable where the promoter is liable to pay tax as recipient under the reverse charge mechanism. &quot;Promoter&quot; adopts the Real Estate (Regulation and Development) Act definition; &quot;project&quot; means REP or RREP; RREP limits commercial carpet area to not more than 15% of total carpet area. The entry applies to goods satisfying these conditions even if covered by a more specific tariff heading.</description>
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