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IGST_Act_2017

Section / Rule Number Content


Section 41 Issue of Bills
Section 42 Records
Section 43 Access and seizure of goods, books, records and computers
Section 44 Fair Market Value
Section 45 Establishment of check posts
Section 46 Power to inspect carrier’s Places
Section 47 Transit Pass
Section 48 Possession and submission of certain records by owners etc., of goods vehicles

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