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    <description>Tripura SGST amendments introduce a track and trace mechanism for notified goods, requiring unique identification markings, electronic information access, prescribed records, machinery details and system-related payments. Contravention may attract an additional penalty. The Act also restricts output tax liability reduction through credit notes unless attributable input tax credit is reversed or tax incidence has not been passed on, imposes pre-deposit requirements for appeals against penalty-only orders, and retrospectively treats specified supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones as neither supply of goods nor services.</description>
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