Levy and collection of Integrated Goods and Services Tax

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Full Text of the Document

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....s and/or services made in the course of inter-State trade or commerce at the rate specified in the Schedule to this Act and collected in such manner as may be prescribed. (2) The Integrated Goods and Services Tax shall be paid by every taxable person in accordance with the provisions of this Act. (3) Notwithstanding anything contained in sub-section (2), the Central Government may, on recommenda....