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Browsing by Subject "Goods and Services Tax"

Browsing by Subject "Goods and Services Tax"

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  • Sthanu R Nair; Leena Mary Eapen (Economic and Political Weekly, 2017-06-24)
    The Central Goods and Services Tax Act, 2017 has an “anti-profiteering” clause aimed at ensuring that businesses pass on tax rate cuts and cost savings resulting from the adoption of GST to the consumers. In this context, ...