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    <description>Amendment revises tariff entries by substituting the jaggery and certain sugar product description to include all types and pre packaged labelled forms; inserts a new tariff entry for pencil sharpeners under the mid rate schedule; and excludes pencil sharpeners from an existing higher rate entry by adding an explicit exclusion. The amendment is effected under the Delhi GST Act and comes into force on the notification&#039;s stated commencement date.</description>
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