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    <description>The Rajasthan GST notification amends classification and taxable treatment for food and drink supplies by restaurants, canteens and institutional suppliers, including a specific inclusion for Indian Railways/IRCTC supplies, and conditions the applicable rate on non availability of input tax credit for goods and services used in supply. It replaces the term &quot;declared tariff&quot; with &quot;value of supply&quot;, creates a separate category for event based food supplies, defines multimodal transportation and multimodal transporter for goods transport services, and classifies online supplied e books as a distinct supply.</description>
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