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"Abhivahan Shulk" Not Toll Tax; Classified Under Service Code 9997 with 18% GST Applicable.

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....Levy of GST - "Abhivahan Shulk" is different from toll tax and is covered under Service Code 9997 and to be treated as 'other services' and is liable for GST. The applicant is liable to pay GST @ 18%....

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