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    <title>Amendment of section 16.</title>
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    <description>Section 16 is amended to require that refunds of integrated tax paid on zero-rated supplies, including cases where the supplier pays integrated tax and claims refund, be made in accordance with the refund provisions and rules under the Central Goods and Services Tax Act; additionally, refunds of unutilised input tax credit or integrated tax on zero-rated goods are disallowed where those goods are subject to export duty.</description>
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    <pubDate>Sat, 17 Aug 2024 13:45:28 +0530</pubDate>
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      <title>Amendment of section 16.</title>
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      <description>Section 16 is amended to require that refunds of integrated tax paid on zero-rated supplies, including cases where the supplier pays integrated tax and claims refund, be made in accordance with the refund provisions and rules under the Central Goods and Services Tax Act; additionally, refunds of unutilised input tax credit or integrated tax on zero-rated goods are disallowed where those goods are subject to export duty.</description>
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      <pubDate>Sat, 17 Aug 2024 13:45:28 +0530</pubDate>
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