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    <description>Tax collection at source under section 52(1) of the Tamil Nadu Goods and Services Tax Act, 2017 is revised by substituting the rate of half per cent. with 0.25 per cent. in the pre-existing 2018 prescription. The lower rate is deemed to have taken effect on 10 July 2024, replacing the former rate for purposes governed by the existing section 52 notification.</description>
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