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    <title>Goods and Services Tax Collections</title>
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    <description>Goods and Services Tax collections for FY 2018 19 show overall improvement over FY 2017 18, though direct comparison with the prior tax system is unreliable due to taxpayer overlap, varying exemption limits, and IGST apportionment. Implementation has involved procedural changes and statutory amendments to improve compliance. The GST Council recommended multiple rate adjustments following stakeholder representations but has not set a levy date for petroleum products under Article 279A(5), leaving their GST status unresolved.</description>
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