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    <title>Amendment of section 13.</title>
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    <description>The amendment deletes the provision on time of supply for transactions in vouchers by omitting sub section (4) of section 13, thereby removing the statutory rule that governed when voucher transactions-characterised as neither supply of goods nor supply of services-were treated as supplies for determining the time at which tax liability arises.</description>
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    <pubDate>Sat, 01 Feb 2025 14:59:23 +0530</pubDate>
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      <title>Amendment of section 13.</title>
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      <description>The amendment deletes the provision on time of supply for transactions in vouchers by omitting sub section (4) of section 13, thereby removing the statutory rule that governed when voucher transactions-characterised as neither supply of goods nor supply of services-were treated as supplies for determining the time at which tax liability arises.</description>
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