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    <description>The notification amends the IGST rate schedule by inserting clause (c) &quot;food inputs for (a) above&quot; at S. No. 1, column 3 immediately after the entry for Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; the amendment is effected under statutory IGST powers and comes into force with immediate effect, modifying Notification No. 40/2017-Integrated Tax (Rate).</description>
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