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A general sale of goods or services falls under Rule 114B if the amount per transaction exceeds

ARs 50,000
BRs 1,00,000
CRs 5,00,000
DRs 2,00,000
Answer & Solution
Correct answer: D. Rs 2,00,000
Residual goods and services transactions need a PAN above Rs 2,00,000 per transaction.
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