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    <title>CBIC CLARIFICATIONS ON ‘GOODS’ AND ‘AS IS OR AS IS WHERE IS’ BASIS</title>
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    <description>CBIC clarified that certain goods have revised HSN classifications and prospective GST rates (including extruded savoury products, RMPU air conditioning machines, and vehicle seats) and that regularization on an &quot;As is&quot; or &quot;As is where is&quot; basis accepts lower or nil tax payments recorded in returns as full discharge for the regularized period, with no refund where higher tax was paid.</description>
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      <description>CBIC clarified that certain goods have revised HSN classifications and prospective GST rates (including extruded savoury products, RMPU air conditioning machines, and vehicle seats) and that regularization on an &quot;As is&quot; or &quot;As is where is&quot; basis accepts lower or nil tax payments recorded in returns as full discharge for the regularized period, with no refund where higher tax was paid.</description>
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