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of <h1>Section 131: GST Act Penalties Do Not Limit Additional Punishments Under Other Laws or Criminal Procedure Code.</h1> Section 131 of the Andhra Pradesh Goods and Services Tax Act, 2017, states that any confiscation or penalty imposed under this Act or its rules does not preclude the imposition of additional punishments. This provision ensures that penalties or confiscations do not limit the enforcement of other applicable punishments under this Act or any other prevailing law, in accordance with the Code of Criminal Procedure, 1973.
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