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    <description>The notification amends classifications and definitions for GST treatment: restaurant and eating establishment supplies are redefined to include institutional canteens (non event based) and to exclude certain lodging premises; &quot;declared tariff&quot; is replaced by &quot;value of supply&quot; in specified items; input tax credit not taken is a condition for concessional treatment; multimodal transportation is defined with responsibilities of a multimodal transporter; and e books are separately classified as an online electronic version of printed books.</description>
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