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Application of certain provisions of the CGST Act 2016

Article 17 - MISCELLANEOUS - Goods and Services Tax - Article 17 - 17. The provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in respect of supply of goods or services, input tax credit and utilization thereof, distribution of input tax credit by an Input Service Distributor, job work, accounts and records, payment, tax deduction at source, return, tax collection at source, audit, assessment, adjudication, demands, refunds, .....

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