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of <h1>Tax Liabilities Under CGST Act, 2017 Take Priority Over Other Claims Except Under Insolvency and Bankruptcy Code, 2016</h1> Any amount payable by a taxable person or any other person due to tax, interest, or penalty under the Central Goods and Services Tax Act, 2017, is a first charge on the property of that person. This provision holds notwithstanding any other law, except as specified in the Insolvency and Bankruptcy Code, 2016.
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