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    <description>The GST Council&#039;s 45th meeting led to CBIC notifications implementing changes in rates, exemptions, reverse-charge applicability and temporary concessional treatment. Effective 01.10.2021, specified services and goods were reclassified or had rates adjusted, exemptions were narrowed or clarified (including seeds for sowing), reverse charge was extended to certain essential oils from unregistered suppliers, concessional taxation for fortified rice kernel for approved schemes was prescribed, and concessional Covid-related supplies were extended for a limited period. Carbonated fruit beverages were aligned under a single tariff heading with an increased GST rate and a compensation cess.</description>
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