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AMENDMENTS IN THE IGST ACT, 2017

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Full Text of the Document

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....nufacture of alcoholic liquor for human consumption. [147] 2. Section 6A is being inserted in the IGST Act, so as to empower the Government to regularize non - levy or short levy of integrated tax where it is found that such non levy or short levy was a result of general practice. [148] 3. Sub-section (4) in Section 16 in the IGST Act is being amended, so as to provide for notification of cl....