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    <description>The notification amends state GST classifications and rates for food and drink supplies and transport and information services. It redefines restaurant and institutional canteen supplies, distinguishes event based occasional catering, replaces references to declared tariff with value of supply in specified items, conditions certain entries on non availment of input tax credit, creates a defined entry for multimodal transportation of goods with explanatory definitions, and separates e books from other telecommunications and information supply services.</description>
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