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    <description>The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter &quot;sub section (6A) or&quot; in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.</description>
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