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<h1>Offences with tax evasion over 2.5 crores under Model GST Law are cognizable and non-bailable; others are not.</h1> Under the Model GST Law (MGL), offences related to taxable goods or services where the tax evasion amount exceeds 2.5 crores are classified as cognizable and non-bailable. Other offences under the MGL are considered non-cognizable and bailable.