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of <h1>GST Law Requires Mens Rea for Prosecution; Section 75 Presumes Mental State in Offenses Necessitating Intent</h1> Under the Model GST Law, a culpable mental state, or mens rea, is necessary for prosecution. Section 75 presumes the existence of such a state of mind if an offense cannot be committed without it. This implies that for certain offenses under the GST framework, the prosecution must establish that the accused had the requisite mental state to commit the offense, unless the nature of the offense inherently requires such a state of mind.
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