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    <title>GOODS AND SERVICES TAX LAW – IN THE MAKING</title>
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    <description>The article explains the proposed shift to Goods and Services Tax, moving tax incidence to the point of sale, and summarizes the constitutional amendment process and assurances sought on revenue safeguards, rate caps and dispute resolution. It describes the Model GST Law framework with separate central and integrated Acts, associated procedural business processes for registration, payment, returns and refunds, and practical compliance measures for transition to the new regime.</description>
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