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    <description>Under the power conferred by sub section (2) of section 1 of the Mizoram Goods and Services Tax (Fourth Amendment) Act, 2020, the State appoints the first day of January, 2021 as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the Amendment Act shall come into force by State Tax notification.</description>
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