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    <description>Amendment substitutes the Table in rule 7 of the Jammu and Kashmir GST Rules, 2017, prescribing distinct turnover-based tax rates for specified categories of persons opting for the composition levy, including manufacturers (subject to notified exclusions), certain suppliers under Schedule II, other eligible suppliers, and persons eligible to opt under the alternate composition provision; the change clarifies eligibility categories and applicable tax incidence for registered persons.</description>
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