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    <title>The Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2018.</title>
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    <description>The amendment permits principals or sending job workers to issue challans and allows successive endorsements by job workers noting quantity and description when goods move between job workers or return to the principal. It substitutes the Secretary provision to require an officer not below Additional Commissioner from the Directorate General of Safeguards, changes wording to vest certain allowances with the Authority, empowers the Authority to refer matters back for further investigation, clarifies quorum and majority decision rules, adds a complainant explanation on passthrough of tax benefits, and excludes rail parcel-space leasing from &quot;transported by rail&quot; definitions.</description>
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