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      <description>Grant of registration or a Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as a corresponding grant under the Central Goods and Services Tax Act, subject to the condition that the application has not been rejected under the Central Act within the prescribed time limit. Rejection under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is treated as rejection of the corresponding application under the Central Goods and Services Tax Act.</description>
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