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    <description>Clarifies that the bill of supply requirement in clause (c) of subsection (3) of section 31 of the Nagaland GST Act, 2017 applies to a person paying tax under notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)(Vol.1) dated 07.03.2019, so such persons must issue a bill of supply instead of a tax invoice when supplying exempted goods or services or when covered by the notified tax scheme.</description>
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