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    <title>Regarding reimbursement of State Tax due and deposited to hotels and tour operators</title>
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    <description>Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.</description>
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      <description>Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.</description>
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