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    <description>Amendment revises State GST rate entries: redefines restaurant and canteen supply of food and drink to include institutional non event supplies and Indian Railways supplies, conditions these supplies on non availment of input tax credit for goods and services used, substitutes &quot;declared tariff&quot; with &quot;value of supply&quot;, designates event based supplies at exhibitions and functions, defines multimodal transportation and the multimodal transporter role, and separates e book supplies from other telecommunications and information services.</description>
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