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of <h1>IGST Act Section 5 amended: Government can exempt certain goods from integrated tax based on Council's recommendations.</h1> Section 5 of the Integrated Goods and Services Tax (IGST) Act has been amended. In sub-section (1), the proviso now includes the phrase 'other than the goods as may be notified by the Government on the recommendations of the Council' after the words 'integrated tax on goods.' This change allows the government, based on the Council's recommendations, to specify certain goods that are exempt from the integrated tax.
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