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What principles were adopted for subsuming the above taxes under GST?

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Full Text of the Document

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....ples were adopted for subsuming the above taxes under GST? Ans. The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying....

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....and services at the other. (iii) The subsumation should result in free flow of tax credit in intra and inter-State levels. The taxes, levies and fees that are not specifically related to supply of g....