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    <description>Under the authority of the West Bengal Goods and Services Tax Act, 2017, the Governor appoints the first day of April, 2018 as the date on which specified sub rules of rule 2 of Department notification No. 281-F.T. [12/2018-State Tax] dated 7th March, 2018 shall come into force, expressly excluding clause (7) of sub rule (ii) from that commencement.</description>
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