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    <description>The Budget&#039;s indirect tax measures include customs duty changes (increases on gold and books, exemptions for certain defence imports, reductions for some raw materials), a Legacy Dispute Resolution Scheme for pre GST excise and service tax cases, retrospective service tax exemptions and refund routes for specified periods, and comprehensive GST law amendments. These GST amendments introduce digital payment facilitation, a National Appellate Authority for Advance Rulings with binding and rectification powers, higher composition thresholds, mandatory Aadhaar for registration, e ledger flexibilities, and an enhanced anti profiteering penalty framework, effective on enactment and notification.</description>
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