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    <description>The Gujarat notification amends Notification No.13/2020-State Tax by inserting &quot;a Special Economic Zone unit&quot; before the reference to entities &quot;those referred to in sub-rules&quot; and by substituting the turnover limit of &quot;one hundred crore rupees&quot; with &quot;five hundred crore rupees&quot; for applicability under sub rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017.</description>
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