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Exclusion of government activities from supply expanded to include union territories and municipal services, altering GST applicability. Amendment extends the prior notification on activities not treated as supply to include entities of Union territories by inserting 'or Union territory' after 'State Government,' and to cover services to Municipalities by inserting language after 'Constitution.' The changes alter the scope of non-supply treatment under the Andhra Pradesh GST framework and are effective from 27th July, 2018.
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Exclusion of government activities from supply expanded to include union territories and municipal services, altering GST applicability.
Amendment extends the prior notification on activities not treated as supply to include entities of Union territories by inserting "or Union territory" after "State Government," and to cover services to Municipalities by inserting language after "Constitution." The changes alter the scope of non-supply treatment under the Andhra Pradesh GST framework and are effective from 27th July, 2018.
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