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    <title>Seeks to amend Notification No. 11/2017-State Tax (Rate), dated the 7th July, 2017</title>
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    <description>Adds a proviso limiting recovery of input tax credit where a supplier in the same line of business charges state tax at a higher rate; credit is restricted to the amount of tax payable at the lower applicable rate, with illustrative examples. Also substitutes wording in an item at serial number 34, omits a related item, and removes serial numbers 696 and 698 from the Scheme of Classification of Services. Changes take effect from the stated commencement date in October 2023.</description>
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