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    <title>Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?</title>
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    <description>GST removes the VAT/CST facility allowing merchant exporters to purchase goods tax-free on a declaration. Merchant exporters must purchase goods upon payment of tax and seek relief through the input tax credit mechanism and refund of the accumulated input tax credit.</description>
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