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GST, which will replace more than a dozen central and state levies like factory-gate, excise duty, service tax and local sales tax or VAT, is Indias biggest tax reform in the 70 years of independence. (Phtoto: Representational/PTI)

Five per cent concessional GST for specified items for physically...

GST rate of output supply is lower than the GST rate on inputs used for their manufacture.

4 July 2017 4:15 PM IST