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    <title>Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model</title>
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    <description>Time of supply under GST for construction and maintenance services relating to National Highways Authority of India national highway projects under the Hybrid Annuity Mode model is to be implemented uniformly in Tripura. State tax officers must follow the applicable central GST clarification as the guideline for determining the time of supply for these services.</description>
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