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<h1>Inter-state GST: federal levy and collection framework with commencement by central notification and territorial application.</h1> Integrated Goods and Services Tax establishes a federal levy and collection regime for inter-State supply of goods or services, extends to the whole of India, and vests in the Central Government the power to appoint commencement dates for the Act or its provisions by notification in the Official Gazette, allowing different commencement dates for different provisions.
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