Removal of excise on medicinal and toilet preparations enables integration of those duties into the new GST framework. The amendment deletes the words and such duties of excise on medicinal and toilet preparations from clause (1) of article 268, thereby removing that specific allocation of excise duties to accommodate the introduction of the Goods and Services Tax and reallocating taxation competence for those products via the constitutional text.
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Provisions expressly mentioned in the judgment/order text.
Removal of excise on medicinal and toilet preparations enables integration of those duties into the new GST framework.
The amendment deletes the words and such duties of excise on medicinal and toilet preparations from clause (1) of article 268, thereby removing that specific allocation of excise duties to accommodate the introduction of the Goods and Services Tax and reallocating taxation competence for those products via the constitutional text.
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