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of <h1>Definition of 'Existing Law' under Section 2(48) of the CGST Act, 2017, covers pre-GST tax laws.</h1> 'Existing law' under section 2(48) of the CGST Act, 2017, refers to any law, notification, order, rule, or regulation concerning the levy and collection of duty or tax on goods or services, enacted before the GST Act's commencement. This includes legislation made by Parliament or any authorized entity.
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