Goods and Services Tax exception clarifies that GST under Article 246A is excluded from Article 271's scope. Amendment of article 271 inserts the phrase 'except the goods and services tax under article 246A,' after 'in those articles,' thereby excluding the Goods and Services Tax under Article 246A from the scope of Article 271.
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Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax exception clarifies that GST under Article 246A is excluded from Article 271's scope.
Amendment of article 271 inserts the phrase "except the goods and services tax under article 246A," after "in those articles," thereby excluding the Goods and Services Tax under Article 246A from the scope of Article 271.
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