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Heading 9973 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Omitted ************* Notes: Omitted vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
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