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    <description>Amendment substitutes in Annexure III the words and figures &quot;during the Financial Year... under forward charge&quot; with &quot;from the Financial Year... under forward charge and have not reverted to reverse charge mechanism,&quot; clarifying that the provision applies to supplies continuing under forward charge and not reverting to reverse charge; issued under State Government powers on Council recommendation and effective from 27th July 2023.</description>
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