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    <description>The notification amends earlier entries to (i) substitute a reference to Composite supply of works contract, (ii) revise and separate entries for supply of food and drink by restaurants and similar establishments with an Explanation defining declared tariff and providing that such supplies, where input tax credit has not been taken, attract a reduced central tax rate without entitlement to input tax credit under the relevant entry, (iii) omit a prior item and clarify accommodation, food and beverage services treatment, and (iv) insert manufacture of handicraft goods into the manufacturing exemptions.</description>
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