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    <description>Implementation of the Goods and Services Tax displaces specified state and local taxation powers by annulling or modifying statutory provisions that authorize levy and collection of taxes, cesses or surcharges to the extent those levies fall within the fiscal subject-matter transferred to the Union under the constitutional amendment enabling GST. The provision operates from the date of commencement and excises particular municipal provisions from the Puducherry Municipalities Act, 1973, removing municipal taxation powers that duplicate or conflict with GST.</description>
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