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    <title>Whether remission is allowed for goods lost or destroyed before supply?</title>
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    <description>Remission of tax applies only where a taxable event has occurred; under GST the levy arises on supply of goods. If goods are lost or destroyed before supply, the taxable event does not arise and there is no tax liability to remit.</description>
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      <description>Remission of tax applies only where a taxable event has occurred; under GST the levy arises on supply of goods. If goods are lost or destroyed before supply, the taxable event does not arise and there is no tax liability to remit.</description>
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