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    <description>The Lt. Governor, exercising powers under subsection (2) of section 1 of the Delhi Goods and Services Tax (Amendment) Act, 2020, appoints 31st March, 2020 as the commencement date for section 12 and 18th May, 2020 as the commencement date for section 11 by Notification No. 43/2020 State Tax dated 16th February, 2021.</description>
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