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    <description>The Bihar SGST notification amendments restructure taxation of food and drink supplies: restaurant and institutional canteen supplies are taxable subject to non-availability of input tax credit; Indian Railways and IRCTC supplies are included under the same condition; event based and occasional catering at exhibitions and functions is treated as a separate taxable category at a higher rate. The phrase &quot;declared tariff&quot; is replaced by &quot;value of supply&quot; in related entries. The amendments also define and provide a distinct entry for multimodal transportation and separate e book supplies from other information services.</description>
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