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of <h1>GST Not Payable on Pre-GST Supplies If Tax Already Levied Under Existing Law, Section 142(11)</h1> Tax on a specific supply of goods or services is imposed under the existing law. If the actual supply occurs during the GST regime, GST will not be payable on that supply to the extent that tax is already levied under the existing law, as per section 142(11).
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