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    <description>Amendment revises multiple GST tariff schedule entries by substituting, inserting and omitting HS headings and descriptions to reclassify goods and adjust applicable rates; it establishes that unit-packed goods bearing a registered brand name or a brand with an enforceable actionable right fall under specified entries subject to annexure conditions, adds new tariff lines including e-waste, fly ash and IP transfers, and clarifies that a &quot;registered brand name&quot; includes registrations under domestic trademark and copyright laws or foreign laws.</description>
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