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Common exemptions include unprepared groceries, prescription medications, and most professional services

This aligns with the GST Councils broader effort to simplify slabs while maintaining safeguards that prevent cheaper tobacco products from entering the market

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A meta-analysis combines all the available data from several studies, rather than relying on a single study, so it gives us a better sense of the overall evidence

10.1111/j.1399-5618.2009.00664.x 10

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