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    <description>The notification amends State Tax (Rate) entries to substitute expanded public body references including &quot;Governmental Authority&quot; and &quot;Government Entity&quot;, introduces definitions for both (90%+ government participation and specified entrustment of functions), and conditions concessional GST treatment on procurement by the entity for entrusted work. Multiple service entries-composite works contracts, transport, renting, leasing, printing and processing services-are revised to alter rates and impose input tax credit restrictions or temporal limits, with cross-references updated accordingly.</description>
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