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    <title>Tripura State Goods and Services Tax (Second Amendment) Rules, 2025</title>
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    <description>Tripura State Goods and Services Tax Rules are amended to address mixed-period demands under section 128A. No refund is available for tax, interest or penalty already paid before commencement where a demand covers both the specified period and another period. In a pending appeal, the applicant may relinquish the appeal only for the period covered by section 128A through intimation to the appellate authority or Appellate Tribunal, while the authority may determine the remaining period. The appeal is deemed withdrawn to that limited extent.</description>
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