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    <description>Implementation of GST remains uncertain because intergovernmental disputes over administrative control and a proposed 60:40 revenue split have delayed agreement on rollout timing. Mass migration of taxpayers to the GST regime is proceeding despite unsettled enforcement and procedural rules. The constitutional amendment creates a temporal constraint on existing taxing powers, and the President&#039;s power to remove difficulties is noted as a potential transitional mechanism to mitigate gaps.</description>
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