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    <title>GST - Collection of tax at source (TCS) - Section 52 of the CGST Act comes into force w.e.f 01.10.2018</title>
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    <description>The Central Government has appointed the commencement date for Collection of Tax at Source under the CGST framework, declaring the provision that governs tax collection at source to come into force on the appointed date by notification issued under powers conferred by the Act.</description>
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