GST roll out and preparation thereof

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Full Text of the Document

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....he final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export....