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<h1>Integration of Indirect Taxes into GST Focuses on Supply Chain, Tax Credits, and Revenue Fairness for Union and States.</h1> The principles for subsuming taxes under the Goods and Services Tax (GST) included ensuring that the taxes or levies were primarily indirect and related to the supply of goods or services. They needed to be part of the transaction chain from import or production to consumption. The integration should facilitate the free flow of tax credits both intra- and inter-State. Additionally, taxes not specifically related to the supply of goods or services were excluded, and revenue fairness for both the Union and the States was considered essential.