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GST LAWS
ACTS
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
CHAPTER III - LEVY AND COLLECTION OF TAX
Section 7 of UTGST Act - Levy and collection
Section 8 of UTGST Act - Power to grant exemption from tax
Section 8A of UTGST Act - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
