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    <description>Implementation of the Goods and Services Tax requires administrative reorganisation, extensive training, stakeholder engagement and upgraded IT infrastructure. The board will continue to administer central components of indirect taxation while integrating excise and service tax functions into the GST framework; selected central duties on specified commodities remain outside GST. Operational steps include strengthening systems capacity, inter agency personnel secondment, and prioritising training and outreach to ensure compliance and effective rollout.</description>
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