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    <description>Amendment substitutes the previously specified half per cent rate in Notification SRO-464 of 2018 with 0.25 per cent under the Jammu and Kashmir GST framework, made pursuant to Sub Section (1) of Section 52 of the J&amp;K GST Act, 2017 on the Council&#039;s recommendation, and deemed effective from 10 July 2024.</description>
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