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Inverted Duty Structure: GST Council changing goal posts

October 23, 2018[2018] 98 357 (Article)
‘Inverted duty structure’ which in common parlance is envisaged as situation where tax paid on inputs are higher than tax paid on output supplies. After introduction of GST it was accepted with glory as it appeared to streamline the fallacies and differential treatment between the goods and services as the same were governed by different laws and with different priorities.
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