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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(72) dated 21st September, 2018</title>
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    <description>Clause (d) of the Goa State GST framework is substituted to cover registered persons receiving specified goods from another registered person. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap 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. The substituted clause takes effect on 1 November 2026.</description>
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      <description>Clause (d) of the Goa State GST framework is substituted to cover registered persons receiving specified goods from another registered person. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap 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. The substituted clause takes effect on 1 November 2026.</description>
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