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    <description>The notification amends the State GST rate schedule to reclassify supplies of food and drink by restaurants, eating joints, messes and canteens (including institutional canteens on non-event contractual supply), excludes certain residential lodging premises above a tariff threshold, and conditions that classification on non-claim of input tax credit. It adds railway catering supplies under the same proviso, replaces &quot;declared tariff&quot; with &quot;value of supply&quot; in specified items, creates a distinct event-based supply entry for functions, defines multimodal transportation and clarifies e-book supply treatment.</description>
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