1. The GST will subsume indirect taxes
  2. Customs duty will be a part of the GST
  3. The GST will prevent cascading of taxes
  4. The GST will ensure same tax pan India for a single product
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1 Answers

Option 2 : Customs duty will be a part of the GST

The Goods and Services tax will subsume indirect taxes like Sales tax, VAT, CenVat, Central Sales tax, Octroi etc. Customs duty is not be a part of the GST.

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