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    <description>The notification amends a prior U.P. GST notification by inserting &quot;or Union territory&quot; after &quot;State Government&quot; and by inserting &quot;or to a Municipality under Article 243W of the Constitution&quot; after &quot;Constitution&quot; in the first paragraph; the amendment is issued under the U.P. Goods and Services Tax Act, 2017 and is deemed to have come into force with retrospective effect from 27th July, 2018.</description>
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