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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(133) dated 30th March, 2020</title>
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    <description>The description of supplies under Goa&#039;s GST framework is amended to identify four categories. It retains supplies of goods or services, or both, to registered persons and supplies of goods or services, or both, for export. The amended description also includes supplies of goods or services, or both, received from unregistered persons where the recipient must pay tax on a reverse charge basis, and imports of services. The amendment comes into force on 1 January 2027.</description>
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      <description>The description of supplies under Goa&#039;s GST framework is amended to identify four categories. It retains supplies of goods or services, or both, to registered persons and supplies of goods or services, or both, for export. The amended description also includes supplies of goods or services, or both, received from unregistered persons where the recipient must pay tax on a reverse charge basis, and imports of services. The amendment comes into force on 1 January 2027.</description>
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