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    <description>The Lieutenant Governor, under sub section (2) of section 1 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020, appoints the first day of January, 2021 as the date on which sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Act shall come into force, via a notification issued by the Commercial Taxes Secretariat.</description>
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