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GST rates for goods clarified: rice bran, spices, textiles, machinery, food items and medical devices receive specified rates. Lists HSN headings and applicable GST rates for various goods, noting key distinctions (e.g., rice bran HS 2302: Nil for animal feed, 5% otherwise; de-oiled rice bran HS 2306: 5%), treatment of parts under residual Schedule III entries (parts 18% though machines 12%), reverse charge on raw cotton supplied to registered persons, compensation cess exemption for factory-fitted ambulances, and concessional treatment for assistive devices and specified hearing aids.
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