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    <description>Amendment to the Punjab GST notification substitutes the Table entry to specify public funded research institutions, universities and certain national institutes (excluding hospitals), replaces references with the nomenclature &quot;Department of Scientific and Industrial Research&quot; in specified items, re-numbers the existing Explanation as Explanation 1 and inserts an Explanation 2 aligning the state exemption with the central customs notification and making that alignment applicable from the stated retrospective applicability.</description>
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