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    <description>The State GST rate notification amends Notification No. 26/2018-State Tax (Rate) by substituting the opening paragraph&#039;s reference to paragraph 4.40 and replacing the Explanation&#039;s clause (a) to define Foreign Trade Policy as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) to define Handbook of Procedures as the Handbook of Procedure notified by the Government of India. These amendments are deemed effective retrospectively from 27th July, 2023.</description>
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