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    <title>Amendment in Notification No. CT-8-0018-2023-Sec-1-05(CT) (44) dated the 6th October, 2023</title>
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    <description>Madhya Pradesh GST valuation framework is amended to include pan masala and specified tobacco, tobacco-substitute and nicotine-substitute products bearing a declared retail sale price. Retail sale price is the maximum packaged-goods price for the ultimate consumer, inclusive of taxes, duties, surcharge and cess. The highest of multiple declared prices applies, and any increased declared price is treated as the retail sale price. Area-specific declared prices apply to goods intended for sale in the relevant area.</description>
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