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    <title>Amendment of section 16.</title>
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    <description>Amendment ties refund claims for integrated tax on zero-rated supplies to the procedures of section 54 of the Central Goods and Services Tax Act, permits government notification of classes of persons or goods or services eligible for zero-rated treatment subject to rules, and disallows refund of unutilised input tax credit or integrated tax paid where zero-rated exported goods are subject to export duty.</description>
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      <description>Amendment ties refund claims for integrated tax on zero-rated supplies to the procedures of section 54 of the Central Goods and Services Tax Act, permits government notification of classes of persons or goods or services eligible for zero-rated treatment subject to rules, and disallows refund of unutilised input tax credit or integrated tax paid where zero-rated exported goods are subject to export duty.</description>
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