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    <title>GST and E-commerce</title>
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    <description>The Model GST law consolidates indirect levies and can resolve VAT/CST and entry tax disputes and improve credit flow, but introduces Tax Collection at Source requiring operators to withhold and remit tax and file monthly electronic disclosures per supplier, while leaving open whether movements to operator warehouses, promotional free supplies, barter transactions and post supply discounts will attract GST, creating substantial compliance, valuation and operational uncertainties for e commerce platforms.</description>
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