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    <description>The notification substitutes entries to classify certain services as Composite supply of works contract, redefines treatment of supplies of food, beverage and accommodation-distinguishing restaurant and lodging linked supplies by reference to a declared tariff threshold-and prescribes a State tax rate with denial of input tax credit where credit has been taken; it also inserts manufacture of handicraft goods into the item list and makes the amendments operative from the stated retrospective date.</description>
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