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    <description>The Authority ruled that Uttar Pradesh Power Transmission Corporation Limited qualifies as a &#039;Government Entity&#039; under Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017. UPPTCL was found to be established by the Government of Uttar Pradesh, with over 90 percent participation by way of equity or control by the Government, and carrying out functions entrusted by the Government.</description>
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