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    <description>A proviso is inserted excluding authorities under the Ministry of Defence from the application of the prior notification in respect of persons specified under clause (a) of sub section (1) of section 51 of the Mizoram GST Act, except for those Defence authorities and their offices listed in Annexure A; the amendment is effective from the first day of October, 2018 and Annexure A enumerates the Principal Controllers/Controllers of Defence Accounts with assigned code numbers.</description>
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