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<h1>Section 131: GST Penalties Don't Exempt Additional Punishments Under Other Laws or Criminal Procedure Code.</h1> Section 131 of the Jammu and Kashmir Goods and Services Tax Act, 2017, states that confiscation or penalties imposed under this Act or its rules do not preclude the imposition of additional punishments under this Act or any other applicable laws. This provision ensures that penalties or confiscations related to GST violations do not exempt individuals from facing further legal consequences as prescribed by other legal frameworks or the Code of Criminal Procedure.