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    <title>Amendment of notification no. 48/ST-2, dated 30.06.2017 under the HGST Act, 2017</title>
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    <description>The amendment permits a registered supplier who has opted to pay tax on Goods Transport Agency services under forward charge to charge State Tax by issuing a tax invoice that charges State Tax at applicable rates and contains the prescribed declaration. It omits a prior limiting phrase about non-payment of state tax, removes specific services from an exemption, inserts a taxable entry for renting residential dwellings to registered persons, and adds Annexure III containing the required invoice declaration.</description>
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      <description>The amendment permits a registered supplier who has opted to pay tax on Goods Transport Agency services under forward charge to charge State Tax by issuing a tax invoice that charges State Tax at applicable rates and contains the prescribed declaration. It omits a prior limiting phrase about non-payment of state tax, removes specific services from an exemption, inserts a taxable entry for renting residential dwellings to registered persons, and adds Annexure III containing the required invoice declaration.</description>
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