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    <title>Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export</title>
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    <description>Refund of additional Integrated Tax (IGST) arising from an upward revision in the price of exported goods is to be administered in Goa through the central mechanism. The central circular governing such refunds applies mutatis mutandis for implementation of the Goa Goods and Services Tax Act, 2017, to ensure uniform implementation.</description>
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