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What is GST?

With General Sales Tax (GST), all transactions, such as sales, transfers, barters, leases, or importation of goods and/or services made for consideration will attract CGST (to be levied by Centre) and SGST (to be levied by states). GST is a destination-based taxation system, which means the liability to pay CGST / SGST will arise at the time of supply as determined for goods and services.

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