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    <description>Amendment reduces the specified GST levy rate in the referenced Bihar notification by substituting the previous expression of the rate with a lower expressed percentage, altering the tax incidence prescribed in the original instrument. The change is made under sub section (1) of section 52 of the Bihar Goods and Services Tax Act, 2017, and takes legal effect from the stated effective date, with departmental file reference provided for administrative traceability.</description>
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