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    <description>Amendments expand recipient definitions to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity; substitute multiple tariff entries for works contracts, transport, renting, goods transport, leasing, financial services and printing/job-work to restate tax rates and provisos; impose conditions limiting input tax credit claims for certain passenger transport and renting supplies; add detailed job-work and printing classifications; introduce statutory definitions of Governmental Authority and Government Entity; and make the changes effective retrospectively from October 2017.</description>
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