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    <description>Exemption from registration under the Assam Goods and Services Tax Act was specified for any person engaged in exclusive supply of goods, subject to the aggregate turnover condition prescribed in the notification. The exemption does not apply to persons required to take compulsory registration, persons dealing in specified goods, persons making intra-State supplies in the notified special category States and Union territory, or persons who have opted for registration or intend to continue with registration under the Act.</description>
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