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    <description>Imposition of a revised GST rate on motor cars and other motor vehicles principally designed for the transport of persons by their inclusion in Schedule III, while expressly excluding goods listed against specified entries of Schedule II; the levy and classification are governed by the referenced IGST rate notification fixing the operative rate and effective date.</description>
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      <description>Imposition of a revised GST rate on motor cars and other motor vehicles principally designed for the transport of persons by their inclusion in Schedule III, while expressly excluding goods listed against specified entries of Schedule II; the levy and classification are governed by the referenced IGST rate notification fixing the operative rate and effective date.</description>
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