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    <description>Legislative sequencing prioritises enactment of a consolidated Direct Taxes Code (DTC) to simplify rates and compliance, with the DTC Bill under Standing Committee and a specified prospective commencement; concurrently, a coordinated roll out of Goods &amp; Services Tax (GST) requires a Constitution Amendment and relies on the GST Network IT infrastructure, for which a national depository agency will implement a pilot portal with selected States before national deployment.</description>
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