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    <description>Inserts the words &quot;or a Governmental authority or a Government Entity&quot; into column (3) of the notification table against serial numbers 3 and 3A, thereby expanding those entries to include governmental authorities and government entities alongside local authorities; the insertion is effective from the first day of October, 2021 and is made under the State Government&#039;s powers under the Goods and Services Tax Act.</description>
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