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    <title>GST : THE FOCUS SHIFTS FROM CENTRE TO STATES NOW</title>
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    <description>With central GST Bills enacted, nationwide operation depends on every State passing the SGST Bill and obtaining gubernatorial assent; Presidential assent to central Acts and state notifications are required before implementation. The article underscores implementation timing risks, the non viability of piecemeal rollout if any State fails to enact SGST, and concerns over administrative fairness, anti profiteering measures, and commitments on tax rate moderation.</description>
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