Notification amendment adds government department and local authority to exclusions, narrowing the definition of registered person. The State Government, exercising powers under sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, amends an earlier departmental notification by inserting the words 'a government department, a local authority' in the first paragraph immediately after the words 'notifies registered person, other then', thereby expressly excluding government departments and local authorities from that registered person category.
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Notification amendment adds government department and local authority to exclusions, narrowing the definition of registered person.
The State Government, exercising powers under sub-rule (4) of Rule 48 of the Madhya Pradesh Goods and Services Tax Rules, 2017, amends an earlier departmental notification by inserting the words "a government department, a local authority" in the first paragraph immediately after the words "notifies registered person, other then", thereby expressly excluding government departments and local authorities from that registered person category.
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