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    <description>Inserts an explanatory provision as Explanation 2 clarifying that the relevant rate item does not apply to supply of a service other than by way of transport of goods from one place in India to another; the existing Explanation is renumbered as Explanation 1 and the amendment includes a commencement clause.</description>
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      <description>Inserts an explanatory provision as Explanation 2 clarifying that the relevant rate item does not apply to supply of a service other than by way of transport of goods from one place in India to another; the existing Explanation is renumbered as Explanation 1 and the amendment includes a commencement clause.</description>
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