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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 certain specified supplies of goods is amended by substituting the recipient entry against serial number 6. The revised entry covers the Central Government, excluding the Ministry of Railways (Indian Railways), State Government, Union territory and local authority. The substituted recipient classification takes effect from 20 October 2023.</description>
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