Exclusion from e invoice requirement exempts government departments and local authorities under GST rules by amendment to existing notification Exclusion from the e invoice issuance requirement is effected by inserting the words 'a Government department, a local authority' into the operative paragraph of a prior notification under the GST rules, thereby exempting those public entities from being treated as persons required to issue e invoices, enacted by the state revenue department on the GST Council's recommendation.
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Provisions expressly mentioned in the judgment/order text.
Exclusion from e invoice requirement exempts government departments and local authorities under GST rules by amendment to existing notification
Exclusion from the e invoice issuance requirement is effected by inserting the words "a Government department, a local authority" into the operative paragraph of a prior notification under the GST rules, thereby exempting those public entities from being treated as persons required to issue e invoices, enacted by the state revenue department on the GST Council's recommendation.
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