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    <description>Rate of State tax under the West Bengal Goods and Services Tax Act, 2017 is notified for intra-State supplies of goods by reference to the appended schedules, in supersession of the earlier 2017 notification, except as to things done or omitted before such supersession. The notification classifies goods into multiple rate slabs and applies the notified rate to the specified tariff items, headings, sub-headings and chapters described in the corresponding entries of Schedules I to VII. It also defines key expressions such as &quot;unit container&quot; and &quot;pre-packaged and labelled,&quot; applies Customs Tariff Act interpretation rules, and comes into force on 22 September 2025.</description>
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