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    <description>Classification determines taxability, exemption and rate under GST: goods use the Harmonised System of Nomenclature (HSN) and services use the Services Accounting Code (SAC), with the Customs Tariff adopted for goods classification. Notifications list descriptions, tariff items and applicable rates and identify fully exempt goods. Multiple prescribed rate slabs apply to goods and services, and specified construction services may attract special lower rates subject to conditions. Explanatory notes and CBIC publications guide the scope of headings and service codes and publish current rates and exempted items.</description>
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