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    <description>The Uttarakhand Goods and Services Tax Rules, 2017 are amended under rule 48(4) in public interest. The earlier notification is modified by substituting &quot;any preceding financial year from 2017-18 onwards&quot; for &quot;a financial year&quot; and by inserting &quot;or for exports&quot; after the words referring to supply of goods or services or both to a registered person.</description>
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