Levy and Collection of Central/State Goods and Services Tax

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....II LEVY OF, AND EXEMPTION FROM, TAX 7. Levy and Collection of Central/State Goods and Services Tax (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on all....

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....tification, specify categories of supply of goods and/or services the tax on which is payable on reverse charge basis and the tax thereon shall be paid by the person receiving such goods and/or servic....