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    <description>Amendment made to the Assam State Tax (Rate) exemption notification to align it with the decisions of the 50th GST Council and to update the reference in the opening paragraph from paragraph 4.41 to paragraph 4.40 of the relevant policy framework. The explanatory definitions of Foreign Trade Policy and Handbook of Procedures are substituted to reflect the Foreign Trade Policy, 2023 and the Handbook of Procedure notified by the Government of India. The notification is deemed to have come into force with effect from 27 July 2023.</description>
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