Clarifications on GST for government sales, penalties u/s 73(11), and tax rates for credit/debit notes.

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....Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued u/s 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)....