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    <description>Exports of vegetables are to be reported as Zero rated goods in FORM GSTR 3B. The central e Way Bill regime is not yet notified so State e Way rules apply until then. Composition scheme opt in has been re enabled. Subsidiary police canteens are not exempt. Freight for interstate procurements is subject to the Reverse Charge Mechanism attracting IGST. Import duty credit requires furnishing eligible duty details in Input Tax Credit via TRAN-1. A single challan may be used for reverse charge payments.</description>
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