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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


52 Chapter not to apply to baggage, postal articles and stores.
53 Transit of certain goods without payment of duty
54 Transhipment of certain goods without payment of duty
55 Liability of duty on goods transited under section 53 or transhipped under section 54
56 Transport of certain classes of goods subject to prescribed conditions.

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