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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


13 Inspectors
14 Penalties
14A Offences by companies
14AA Enhanced Punishment in certain ceses after previous conviction
14AB Certain offences to be cognizable
14AC Cognizance and trial of offences
14B Power to recover damages
14C Power of court to make orders
15 Special provisions relating to existing provident funds
16 Act not to apply to certain establishments
16A Authorising certain employers to maintain provident fund accounts

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