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    <title>GIST OF RECENT PRONOUNCEMENTS ON GST (PART-V)</title>
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    <description>Recent pronouncements address operational GST issues including reversal and protection of transitional credits where rules were discriminatory, direction for cash refunds where excess tax was acknowledged but not refunded, administrative duty to respond to representations on pre-GST contracts and tender valuation excluding GST, and clarification that detaining officers must not decide classification or valuation disputes reserved for assessing officers, with detained goods ordered released on compliance with procedural bonds or rules.</description>
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