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    <description>Amendment to the Assam State tax rate notification alters the rate schedules by omitting S. No. 243 from Schedule II at 6% and deleting the words &quot;in respect of Information Technology software&quot; from the entry against S. No. 452P in Schedule III at 9%, thereby revising the scope of the relevant tariff entries. The amendment is given retrospective effect from 27 October 2021.</description>
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