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Tobacco and tobacco items could well be matter to GST. Furthermore, the Centre would have the power to levy Central Excise duty on these goods. Exports are zero-rated materials. Hence, products or expert services which have been exported would not experience input taxes or taxes on completed products and solutions. GST would not use to any person

The implementation of dual GST has noticeably impacted the Indian economic system by streamlining the oblique tax regime, removing the cascading effect of taxes, and generating the tax procedure far more transparent. It has contributed to a rise in tax compliance and widened the tax foundation, bringing about better income assortment. growing comp