“Special Category States”.

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.... Notification 38/1/2017-Fin(R&C)(33) In exercise of the powers conferred by sub-section (2) of section 23 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notifica....

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....d on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act: Provided that the aggregat....