Yes , as per section 25(3) of the CGST Act , all the provisions of this Act are applicable to a registered person. please refer section 25(3) of the CGST Act .
I hope Sate Legal service is Sate Government Authority and registration has been taken under section 51 of the CGST Act .
Shyam Joshi & Associates
Pune
B.Com
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Karia Overseas
Ahmedabad
CA
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