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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


3 Incidence and levy of tax
4 No tax payable in case of inter-State trade etc
5 Burden of proof
6 Determination of taxable turnover
7 Rates of tax on sale or purchase of goods in the State
8 Determination of input tax
9 Payment of lump sum in lieu of tax
10 Rounding off tax

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