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    <description>The Karnataka GST notification amends schedule entries by replacing &quot;transmission and distribution&quot; with &quot;transmission or distribution&quot;, inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under headings 9971/9991, adding an exemption for training partners approved by the National Skill Development Corporation, omitting item (w) effective from the first day of April next year, and defining &quot;insurer&quot; by reference to the Insurance Act, 1938.</description>
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