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    <description>The Explanation to Notification No. 13/2017-State Tax (Rate) is amended by substituting in clause (h) the words &quot;, State Legislatures, Courts and Tribunals&quot; for the words &quot;and State Legislatures&quot;, thereby expressly including Courts and Tribunals within the clause; the amendment is promulgated under the statutory power to make rate notifications and declared effective from an earlier specified date.</description>
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