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    <title>GST ON PETROLEUM PRODUCTS – Need for review of of the Statutory Provisions</title>
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    <description>Ambiguity between the CGST Act&#039;s temporary exclusion of specified petroleum products and the Central Excise Act&#039;s Fourth Schedule retention of CENVAT rates risks dual taxation. Natural Gas and several motor spirit subcategories are treated inconsistently across the GST Rate Schedule and the Fourth Schedule, producing simultaneous GST and excise liability unless GST schedule entries are corrected or Fourth Schedule items are deleted or exempted.</description>
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