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    <description>Amendment revises the Tripura State GST rate notification to create distinct taxable categories within hospitality and food services-hotel accommodation (tiered by declared tariff), restaurant service, outdoor catering, composite catering-with-premises and other accommodation/food-beverage services-and prescribes mandatory rates coupled with the condition that input tax credit on goods and services used in supplying those services has not been taken; it also inserts definitions for key terms, modifies leasing and job-work classifications, and updates the Scheme of Classification of Services.</description>
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