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    <description>Notification prescribes exemption or nil rating of specified intra State supplies of services under the Uttarakhand GST Act by listing service descriptions, tariff headings, applicable rate (primarily nil) and conditions. Covered categories include government and governmental authority services, charitable activities, transport and goods transport services, financial and insurance schemes, education and health care services, agricultural and allied services, accommodation and rental services subject to declared tariff limits, and sectoral exemptions with turnover or beneficiary based conditions, supported by a detailed definitions section that narrows applicability.</description>
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