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    <title>Budget proposes GST amendment: Track and Trace Mechanism for evasion prone goods</title>
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    <description>The Budget proposes a statutory framework to implement a Track and Trace Mechanism in GST law for evasion prone goods, defining Unique Identification Marking to include digital stamps, digital marks or similar secure, non removable markings and introducing penalty provisions to enforce compliance with marking and tracking requirements.</description>
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