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    <description>An entry (serial 5A) is added to Tripura&#039;s State Tax (Rate) notification to treat services by Central/State/Union territory/local authorities consisting of renting immovable property to persons registered under the Tripura SGST Act, 2017 as a specified supplier-recipient pairing. The notification also inserts an explanatory clause adopting the Insurance Act, 1938 definition of &quot;insurance agent.&quot;</description>
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