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    <description>The Uttarakhand Goods and Services Tax Act, 2017 establishes a State Goods and Services Tax to levy and collect tax on intra state supply of goods or services, extends to the whole of Uttarakhand, and shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint, with allowance for different commencement dates for different provisions.</description>
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