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    <title>Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017.(Ref. : Circular No. 264/10/2026 dt.26th October, 2026 issued by the CBIC.)</title>
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    <description>The clarification concerning the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies, with necessary modifications, to implementation of the Maharashtra Goods and Services Tax Act, 2017. The clarification was issued by the Central Board of Indirect Taxes and Customs on 26 October 2026 and adopted for uniformity in state GST implementation. The state-level adoption is clarificatory. Difficulties in its implementation may be brought to the notice of the Maharashtra Commissioner of State Tax.</description>
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      <description>The clarification concerning the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies, with necessary modifications, to implementation of the Maharashtra Goods and Services Tax Act, 2017. The clarification was issued by the Central Board of Indirect Taxes and Customs on 26 October 2026 and adopted for uniformity in state GST implementation. The state-level adoption is clarificatory. Difficulties in its implementation may be brought to the notice of the Maharashtra Commissioner of State Tax.</description>
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