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    <description>The debate concerns whether the composition percentages specified in the central statute are the final payable amount or whether those percentages apply separately to central and state tax components; one position views the prescribed rates as inclusive of both components, while another contends that central provisions govern only the central levy and states applying the central text mutatis mutandis may impose the same rates separately, affecting practical incidence.</description>
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      <law>GST</law>
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