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<h1>Goods and services tax definition updated to exclude alcoholic liquor for human consumption and 'services' expressly defined.</h1> Article 366 is amended to define goods and services tax as any tax on the supply of goods, services, or both, while excluding taxes on the supply of alcoholic liquor for human consumption; to define Services as anything other than goods; and to treat the term State, for specified taxation and fiscal articles, as including a Union territory with a Legislature.
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