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    <description>Amendment to the State Tax (Rate) notification No. 26/2018 replaces the opening paragraph phrase &quot;paragraph 4.41&quot; with &quot;paragraph 4.40&quot; and substitutes the Explanation&#039;s clause (a) to define &quot;Foreign Trade Policy&quot; as the Foreign Trade Policy, 2023 (notification No. 1/2023) and clause (b) to define &quot;Handbook of Procedures&quot; as the Handbook of Procedure (Public Notice No. 01/2023). The notification is effective retrospectively from 27th July, 2023.</description>
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