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    <description>Notification prescribes state tax on intra State supply of services by listing service headings and assigning tax rates with specified conditions; certain reduced rates apply only if input tax credit on goods or services used in supplying the service has not been taken or is reversed. It sets valuation rules for construction involving transfer of land (land value deemed one third of total), valuation of lotteries, incorporates definitions (including information technology software and agricultural terms), and provides an annexed scheme of classification of services for rate application. Effective 1 July 2017.</description>
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