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    <description>The notification amends the earlier Finance (Taxation) Department notification by substituting a lower levy in clause (i) and by redefining clause (iii) to apply to the turnover of taxable supplies of goods only, thereby narrowing the taxable base; the amendments are made under section 10(1) of the Assam Goods and Services Tax Act and are effective from the first day of January of the stated year.</description>
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