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....ct No. XXVIII of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Assam in the Finance (Taxation) Department No. FTX.90/2016/65 dated 22nd June, 2017, published in the Assam Gazette, Extraordinary, vide No. 302 dated the 22nd June, 2017, except as respects things done or omitted to be done befo....