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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


75. Power of entry, inspection and seizure of accounts and goods
76. Establishment of check–post or barrier and inspection of goods while in movement
77. Establishment of check–post on contract basis
78. Transit of goods by road through the State and issue of transit pass
79. Import of goods into the State or export of goods outside the State
80. Liability to and furnish information by certain agents
81. Special provisions relating to under–billing

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