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    <title>What are cognizable and non-cognizable offences under CGST/SGST Act?</title>
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    <description>Offences under CGST/SGST are classified by the extent of tax evasion: those below the statutory monetary threshold are non-cognizable and bailable, while offences exceeding the threshold are cognizable and non-bailable, affecting the availability of bail and the scope of investigative powers.</description>
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