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    <description>Notification amends IGST rate table and explanatory clauses to reclassify specified transport and healthcare services, prescribe conditions denying input tax credit on goods or on goods and services used in supplying those services, and to provide a formal annual option for Goods Transport Agencies to pay tax under forward charge by declaration in Annexure V with prescribed deadlines; the amendments take effect from 18th July, 2022.</description>
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