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    <title>A STEP CLOSER TO GOODS AND SERVICE TAX</title>
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    <description>The document proposes a nationwide Goods and Services Tax with a phased dual-to-standard rate structure levied by both Centre and states, highlights states&#039; revenue-compensation concerns, and stresses the need for constitutional amendments and administrative mechanisms; it also mandates creation of a special purpose vehicle to deploy the GSTN IT platform with staged milestones for SPV formation, taxpayer interface testing, Centre-state integration, and facilitation centres to support businesses without computers.</description>
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