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    <description>The Bill delegates comprehensive rulemaking authority to prescribe procedural and administrative details for central GST implementation, covering tax collection, composition levy, valuation, conditions for input tax credit (including job-work and capital goods), distribution and transfer of credits, registration, invoicing and record-keeping, returns, provisional credit claims, interest, TDS/TCS mechanisms, refund procedures, audit and scrutiny, certification and appeals for advance rulings, tribunal and administrative arrangements, and other necessary matters; regulations under Clause 165 complement rules for specified regulatory matters.</description>
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      <description>The Bill delegates comprehensive rulemaking authority to prescribe procedural and administrative details for central GST implementation, covering tax collection, composition levy, valuation, conditions for input tax credit (including job-work and capital goods), distribution and transfer of credits, registration, invoicing and record-keeping, returns, provisional credit claims, interest, TDS/TCS mechanisms, refund procedures, audit and scrutiny, certification and appeals for advance rulings, tribunal and administrative arrangements, and other necessary matters; regulations under Clause 165 complement rules for specified regulatory matters.</description>
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