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Ministry of Defence authorities exemption limited; only Annexure A listed offices remain subject to the GST notification. An amendment inserts a proviso that, in respect of persons specified under clause (a) of sub section (1) of section 51 of the Uttar Pradesh Goods and Services Tax Act, nothing in the earlier notification shall apply to authorities under the Ministry of Defence except those authorities and offices listed in Annexure A; the amendment is deemed to have effect from 26 October 2018.
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Provisions expressly mentioned in the judgment/order text.
Ministry of Defence authorities exemption limited; only Annexure A listed offices remain subject to the GST notification.
An amendment inserts a proviso that, in respect of persons specified under clause (a) of sub section (1) of section 51 of the Uttar Pradesh Goods and Services Tax Act, nothing in the earlier notification shall apply to authorities under the Ministry of Defence except those authorities and offices listed in Annexure A; the amendment is deemed to have effect from 26 October 2018.
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