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    <description>The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, &quot;other than a body corporate&quot; is added after &quot;Any person&quot;, and for serial number 5AB, &quot;other than a person who has opted to pay tax under composition levy&quot; is added after &quot;Any registered person&quot;, thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.</description>
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