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    <title>Reverse charge on certain specified supplies of goods - Further amendments to Notification</title>
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    <description>Reverse-charge liability for specified supplies of goods applies to listed recipients comprising the Central Government, excluding the Ministry of Railways (Indian Railways), State Government, Union territory, and local authority. The recipient entry is substituted with deemed effect from 20 October 2023, expressly excluding the Ministry of Railways from the Central Government category.</description>
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