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    <title>Circular dated 27th May&#039;21 related to COVID-19</title>
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    <description>The Department of Health &amp; Family Welfare may procure oxygen cylinders and related items from suppliers with valid GSTIN issued by any State or Union Territory, limited to those healthcare items. As a condition of supply the supplier must declare the Place of Supply in Table 3.2 of the relevant GSTR 3B return to protect the State&#039;s revenue.</description>
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