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    <description>Goa&#039;s measure under section 23(2) of the Goa Goods and Services Tax Act, 2017, does not apply from 1 November 2026 to persons engaged in the supply of specified goods. The excluded goods are used cooking oil classified under heading 1518, waste and scrap of plastics under heading 3915, waste and scrap of tyres under heading 4004, metal scrap under Chapters 72 to 81, and electrical and electronics waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.</description>
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