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    <title>Amendment of Notification No 51/GST-2, dt. 30.09.2023, to notify supplies under section 15(5) for valuation based on Retail Sale Price (RSP) under the HGST Act, 2017</title>
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    <description>Valuation of specified packaged goods-pan masala and various tobacco and nicotine products-shall be based on the declared retail sale price on the package, defined as the maximum consumer price including all taxes and charges; where multiple or altered prices exist the highest or altered price applies, area-specific declared prices govern regional supplies, and Customs Tariff Schedule classification rules apply to interpret the listed tariff items.</description>
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