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On 27 th March 2017, the central state legislations – Central Goods and Service tax bill, 2017, Integrated Goods and service tax bill, 2017, Union territory goods and service tax bill, 2017 and goods and services tax ( Compensation to states) bills, 2017 were introduced in Lok Sabha.
A notification is issued by a government to exercise the power of a legislative enactment. These powers are in abundance in taxation legislations. These notifications generally lay down the law taking care of some procedural aspects of the enactment.

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