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    <description>Itemised HSN-based GST classification guidance stating that applicable GST rates depend on the precise HSN heading and the physical form, constituent material or use of the goods; includes operative notes that retail sale price under Legal Metrology is inclusive of GST for footwear rate eligibility, that readymade garment rates depend on transaction value, and highlights residual entries, Nil rates, reverse charge application and a compensation cess on imported coal.</description>
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