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    <description>The notification amends the SGST rate schedule by inserting an entry treating used vehicles, seized and confiscated goods, old and used goods, waste and scrap (under any tariff chapter) as supplies made by the Central Government, State Government, Union territory or a local authority to any registered person, thereby specifying the supplier-recipient pairing for state tax purposes under section 9 of the Sikkim GST Act.</description>
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