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[Cites 0, Cited by 0] [Section 142(11)] [Section 142] [Entire Act]

Union of India - Subsection

Section 142(11)(a) in The Central Goods and Services Tax Act, 2017

(a)notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State;