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    <title>Seeks to amend Notification No. 11/2017- State Tax (Rate), dated the 7th July, 2017</title>
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    <description>Revises State Tax (Rate) entries and adds conditions for construction services in REPs and RREPs effective 1 April 2019, prescribing differentiated tax rates for affordable residential, other residential and commercial apartments, requiring cash payment from electronic cash ledger for certain supplies, imposing an 80% registered-supplier sourcing threshold with reverse-charge consequences for shortfalls (and specific reverse-charge on cement from unregistered persons), and setting detailed project-wise formulas and reporting obligations for computing Input Tax Credit attributable to residential and commercial portions with a one-time option mechanism for ongoing projects.</description>
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      <description>Revises State Tax (Rate) entries and adds conditions for construction services in REPs and RREPs effective 1 April 2019, prescribing differentiated tax rates for affordable residential, other residential and commercial apartments, requiring cash payment from electronic cash ledger for certain supplies, imposing an 80% registered-supplier sourcing threshold with reverse-charge consequences for shortfalls (and specific reverse-charge on cement from unregistered persons), and setting detailed project-wise formulas and reporting obligations for computing Input Tax Credit attributable to residential and commercial portions with a one-time option mechanism for ongoing projects.</description>
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