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    <description>The amendment inserts a proviso excluding GTA services by road to government departments, local authorities, or governmental agencies that are registered solely for tax deduction under section 51 from that entry. It also adds taxable entries treating services by business facilitators to banking companies, agents of business correspondents to business correspondents, and security personnel services to registered persons as taxable, with exclusions for certain government entities registered only for tax deduction and for persons under the composition scheme; provisions applicable to governments are extended to Parliament and State Legislatures.</description>
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