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    <description>Exempts from Union Territory Goods and Services Tax (UTGST) the intra State supply of goods specified in the Schedule, covering tariff items and descriptive entries listed, subject to specified exclusions (including pre packaged and labelled goods in certain headings), conditional supplies such as lotteries and government grant funded transfers, and further defined terms. The Schedule is supported by interpretative rules applying Customs Tariff nomenclature and includes Annexure I (specified drugs) and Annexure II (indigenous musical instruments).</description>
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