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    <description>Assam GST rate notification is amended to revise the entry in the Table against Serial No. 6, Column 4, by substituting the recipient description with Central Government excluding the Ministry of Railways (Indian Railways), State Government, Union territory or local authority. The amendment is issued under section 9(3) of the Assam Goods and Services Tax Act, 2017, on the recommendations of the Council, and is deemed to have come into force on 20 October 2023.</description>
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