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    <description>The notification substitutes the previous rate based phrase with a provision that tax shall be &quot;calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017&quot;, thereby aligning the State notification&#039;s tax computation wording with the methodology prescribed in the Central Rules; the amendment is effected under section 10(1) of the Goa Goods and Services Tax Act and takes effect from the Government&#039;s stated commencement date.</description>
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