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    <description>The CGST (Amendment) Act, 2023 and IGST (Amendment) Act, 2023 enact GST Council measures taxing online gaming by defining online gaming, addressing registration, and changing the scope and place of supply; states are expected to amend state GST laws to align. Administrative changes include levy of compensation cess on utility vehicles with clarification on &#039;ground clearance&#039; to be provided, CBIC notifications altering territorial jurisdiction for specific commissionerates, and an invoice incentive scheme to promote bill collection.</description>
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