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    <description>The Authority determined that supplying imported goods on High Sea Sale basis or from Free Trade Warehousing Zone does not attract tax under CGST, SGST, or IGST Acts. Such transactions are exempt from ITC reversal, except for specific cases. Invoices can be issued from one office for inter-state supplies from different locations, and registration in states with FTWZ facilities is not required for inter-state supplies.</description>
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      <description>The Authority determined that supplying imported goods on High Sea Sale basis or from Free Trade Warehousing Zone does not attract tax under CGST, SGST, or IGST Acts. Such transactions are exempt from ITC reversal, except for specific cases. Invoices can be issued from one office for inter-state supplies from different locations, and registration in states with FTWZ facilities is not required for inter-state supplies.</description>
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