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    <description>The question asks if the M&amp;TP Act levy on denatured alcohol used in cosmetics manufacturing continues after GST. Respondents state that taxes leviable under the M&amp;TP Act are subsumed in GST, so the M&amp;TP levy would no longer operate as a separate charge under GST. A follow-up query seeks the specific legal authority for dividing an applicable GST rate into central and state components.</description>
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      <title>urgent query</title>
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      <description>The question asks if the M&amp;TP Act levy on denatured alcohol used in cosmetics manufacturing continues after GST. Respondents state that taxes leviable under the M&amp;TP Act are subsumed in GST, so the M&amp;TP levy would no longer operate as a separate charge under GST. A follow-up query seeks the specific legal authority for dividing an applicable GST rate into central and state components.</description>
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