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    <title>GST on Mobile Phones: Understanding the Tax Structure</title>
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    <description>Mobile phones attract GST at the 18% slab, leading to uniform taxation that simplified inter state trade but increased consumer prices; businesses rely on the Input Tax Credit mechanism to offset taxes on inputs, imports face GST on landed cost including customs duties, second hand phones are taxed on dealer margin, and accessory classification results in varying GST rates, all of which impose registration, recordkeeping and return filing obligations on retailers and manufacturers.</description>
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