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    <description>The Commissioner, exercising powers under the Jammu and Kashmir GST Act and rules and on the Council&#039;s recommendation, amends Notification No. 86 by substituting the date &quot;28.02.2021&quot; with &quot;31.03.2021&quot;; the amendment is declared to be effective retrospectively from 28.02.2021 and is issued under the Commissioner of State Tax&#039;s authority.</description>
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