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    <description>The notification amends the principal GST rate notification by substituting wording to refer to the person &quot;who shall&quot; and by changing the timing of tax recognition to the tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, thereby aligning chargeability to an identifiable tax period rather than solely to the event date.</description>
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