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    <title>Various issues related to availment of benefit of Section 128A of the TNGST Act, 2017</title>
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    <description>Clarifications on issues concerning availment of benefit under Section 128A of the TNGST Act, 2017 apply in the State GST framework. Corresponding central GST clarifications are adopted mutatis mutandis to ensure uniform implementation. Their application is clarificatory and confined to implementation of the State GST law.</description>
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