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    <title>Amendment in Notification No. 19877-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017</title>
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    <description>Reverse-charge State tax is inapplicable to qualifying goods transport agency suppliers that are registered, elect forward-charge taxation, issue tax invoices charging applicable State tax, and furnish the prescribed declaration. Annexure III confirms registration and the election to pay tax under forward charge. Services by way of renting of residential dwelling to a registered person are brought within reverse-charge scope, with any person as supplier and the registered person as recipient.</description>
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      <description>Reverse-charge State tax is inapplicable to qualifying goods transport agency suppliers that are registered, elect forward-charge taxation, issue tax invoices charging applicable State tax, and furnish the prescribed declaration. Annexure III confirms registration and the election to pay tax under forward charge. Services by way of renting of residential dwelling to a registered person are brought within reverse-charge scope, with any person as supplier and the registered person as recipient.</description>
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