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    <title>Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017</title>
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    <description>The notification permits suppliers registered under the CGST Act who have exercised the option to pay tax on Goods Transport Agency services under forward charge to charge Union Territory Tax at applicable rates and must issue a tax invoice containing the prescribed Annexure III declaration; it also inserts a new entry making renting of residential dwelling to a registered person a taxable service and adds Annexure III.</description>
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