Exclusion of government departments and local authorities changes who is treated as a notified registered person under GST. The amendment inserts the words 'a government department, a local authority,' after the phrase 'notifies registered person other than', thereby excluding those public entities from the class of notified registered persons under the State Tax notification and narrowing the scope of entities covered by the original notification.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of government departments and local authorities changes who is treated as a notified registered person under GST.
The amendment inserts the words "a government department, a local authority," after the phrase "notifies registered person other than", thereby excluding those public entities from the class of notified registered persons under the State Tax notification and narrowing the scope of entities covered by the original notification.
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