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    <description>Section 148 special-procedure treatment under the Arunachal Pradesh GST framework is amended for project completion or first occupation. The timing requirement is changed from liability arising on the date of issuance of the project completion certificate, where required, or first occupation, whichever is earlier. The concerned persons must instead comply in a tax period no later than the tax period in which the earlier of the completion-certificate date or first-occupation date falls.</description>
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