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    <description>Amendments redefine taxable classifications: restaurant, canteen and rail catering supplies are specified (excluding event based supplies) and subject to input tax credit restriction; the term &quot;declared tariff&quot; is replaced by &quot;value of supply&quot; in specified items; event based supplies at exhibitions and functions are separated; multimodal transportation of goods is defined with roles and modes clarified; and telecommunications/broadcasting services are split to identify e books versus other services. The notification is effective from the stated commencement date.</description>
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      <description>Amendments redefine taxable classifications: restaurant, canteen and rail catering supplies are specified (excluding event based supplies) and subject to input tax credit restriction; the term &quot;declared tariff&quot; is replaced by &quot;value of supply&quot; in specified items; event based supplies at exhibitions and functions are separated; multimodal transportation of goods is defined with roles and modes clarified; and telecommunications/broadcasting services are split to identify e books versus other services. The notification is effective from the stated commencement date.</description>
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