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    <title>Amendment of section 23.</title>
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    <description>Section 23 of the Central Goods and Services Tax Act is amended to permit the Government, on the Council&#039;s recommendation and by notification, to exempt specified categories of persons from registration, subject to conditions and restrictions. The amendment overrides section 22(1) and section 24, is deemed effective from 1 July 2017, and came into force on 1 October 2023.</description>
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      <description>Section 23 of the Central Goods and Services Tax Act is amended to permit the Government, on the Council&#039;s recommendation and by notification, to exempt specified categories of persons from registration, subject to conditions and restrictions. The amendment overrides section 22(1) and section 24, is deemed effective from 1 July 2017, and came into force on 1 October 2023.</description>
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