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        National Permit services for goods carriages exempt from GST under Notification No. 07/2021-Integrated Tax (Rate).

        Services related to granting a National Permit for goods carriages to operate across India or contiguous states are exempt from GST, including CGST, UTGST, SGST, and IGST. The term "goods carriage" is defined according to the Motor Vehicles Act, 1988. This exemption was introduced through Notification No. 07/2021-Integrated Tax (Rate) effective from October 1, 2021.

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