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    <description>The document emphasises IT infrastructure as essential for GST implementation, requiring integrated, uniformly developed systems across the Centre and states to support electronic tax administration and transfer of Inter-state GST. It proposes institutional measures including a panel to define system features and vendors, and a Special Purpose Vehicle (SPV)-with central, state and technology partners-to build, test and provide facilitation and assistance to states lacking computerisation, including phased testing of taxpayer interfaces and centre-state integration.</description>
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