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    <description>The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from &quot;Duties&quot; to &quot;Functions&quot; and replace duty language with &quot;The authority shall discharge the following functions, namely:&quot;; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.</description>
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