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    <title>Amendment in Notification No. KA.NI.-2-842/XI-9(47)/17-U.P.Act-1-2017-Order-(09)-2017 dated June 30, 2017</title>
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    <description>Input tax credit restrictions are inserted for specified motor cab transport services where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%. In such cases, credit of input tax in excess of the tax paid or payable at 2.5% is not to be taken. The amendment also revises a service entry, omits a separate item and related entries, and omits two serial numbers in the Scheme of Classification of Services.</description>
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      <description>Input tax credit restrictions are inserted for specified motor cab transport services where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%. In such cases, credit of input tax in excess of the tax paid or payable at 2.5% is not to be taken. The amendment also revises a service entry, omits a separate item and related entries, and omits two serial numbers in the Scheme of Classification of Services.</description>
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