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    <title>Amendment of section 13.</title>
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    <description>Amendment clarifies the time of supply where the recipient issues the invoice in reverse charge cases by specifying that the date of issue of the invoice by the recipient is the relevant time of supply, and by extending the existing proviso to cover that clause.</description>
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      <description>Amendment clarifies the time of supply where the recipient issues the invoice in reverse charge cases by specifying that the date of issue of the invoice by the recipient is the relevant time of supply, and by extending the existing proviso to cover that clause.</description>
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