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    <title>Summary of the changes made vide Notification issued on 30.09.2019</title>
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    <description>Changes effective 01.10.2019 revise GST rates and exemptions for select goods and services, introduce a two tier approach to job work taxation distinguishing processes that constitute manufacture from those that do not, expand exemptions for storage and warehousing of specified agricultural products, extend reverse charge to renting of motor vehicles by non corporate suppliers to corporate recipients and to securities lending, provide procedural clarifications on refund filings and appealed refunds, withdraw a prior circular on post sales discounts, and reduce the compensation cess on certain motor cars subject to specified vehicle criteria.</description>
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