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    <description>The Government of Goa amends the first paragraph of Notification No. 38/1/2017 Fin(R&amp;C)(133) by inserting the words &quot;a government department, a local authority,&quot; after the phrase &quot;notifies registered person, other than,&quot; thereby excluding government departments and local authorities from the class of registered persons covered by the notified provision under sub rule (4) of rule 48 of the Goa Goods and Services Tax Rules, 2017.</description>
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