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    <title>Clarification on issues related to provisions of section 17(4) of the Central Goods and Services Tax Act, 2017 (Ref. : Circular No. 261/07/2026 dt.26th October, 2026 issued by the CBIC)</title>
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    <description>GST clarification concerning section 17(4) of the Central Goods and Services Tax Act, 2017 applies, with necessary modifications, to implementation of the Maharashtra Goods and Services Tax Act, 2017. Its application under the state legislation is intended to promote uniformity. The guidance is clarificatory in nature. Difficulties in implementation may be brought to the attention of the Commissioner of State Tax, Maharashtra.</description>
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