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    <title>CERTAIN AMENDMENTS ON RATES OF TAX UNDER THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 (ACT No. 23 OF 2017).</title>
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    <description>The Government inserted entry 452Q prescribing tax treatment for supplies by unregistered persons to a promoter-excluding capital goods and cement under the specified tariff heading-and defining promoter, project, REP and RREP; required registered persons who availed input tax credit and opt into the notification-based tax route to pay an amount equal to input tax credits on stocks and capital goods before opting (with residual credit lapsing); and substituted &quot;10th&quot; with &quot;20th&quot; in specified notification provisions to change relevant due dates.</description>
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      <description>The Government inserted entry 452Q prescribing tax treatment for supplies by unregistered persons to a promoter-excluding capital goods and cement under the specified tariff heading-and defining promoter, project, REP and RREP; required registered persons who availed input tax credit and opt into the notification-based tax route to pay an amount equal to input tax credits on stocks and capital goods before opting (with residual credit lapsing); and substituted &quot;10th&quot; with &quot;20th&quot; in specified notification provisions to change relevant due dates.</description>
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