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Exemption to specified goods falling under various Chapters Notificatrion No10107-Cus dt1192007. Taxes on the entry of goods into a local area for consumption use or sale therein The tax is to be paid by the trader to the civic bodies and the rules and regulations of these vary amongst different States in India.
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Rules for determining the origin of products eligible for preferential tariff concession for trade between India and Singapore - Notification No.
. The tax is imposed based on the Entry 52 of the State List from the Schedule VII of the Constitution of India which reads.
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