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    <description>The State Government appoints the first day of October, 2018 as the date on which the provisions of Section 51 of the Sikkim Goods and Services Tax Act, 2017 shall come into force for persons specified under clauses (a), (b) and (c) of sub section (1) and for the categories listed under clause (d) of sub section (1), superseding the earlier notification while saving prior actions.</description>
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