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    <title>Purpose of clarifying the scope and applicability of the notification of the Government of Arunachal Pradesh, Department of Tax &amp; Excise No.11/2017- State Tax (Rate), dated the 28th June, 2017.</title>
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    <description>An explanatory proviso is added to the State Tax (Rate) notification specifying that, for item (vi) at serial number 3, the term &quot;business&quot; does not include activities or transactions undertaken by the Central Government, a State Government or any local authority when they are acting as public authorities; the State exercised its GST Act powers to clarify scope and applicability and made the amendment effective as notified.</description>
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