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    <description>Amendments treat supplies against Advance Authorization as deemed exports only when input tax credit was availed for inputs used in the exported goods and a chartered accountant certificate is furnished within six months; separate registration is required for multiple business places within a State or Union territory, registration suspension and transfer of input tax credit on obtaining separate registration are provided for, and composition levy rates and registration exemptions for small inter-State suppliers were realigned, with several notifications rescinding earlier rate exemptions and appointing commencement dates for amendment Acts.</description>
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