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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


44 Chapter not to apply to baggage and postal articles
45 Restrictions on custody and removal of imported goods
46 Entry of goods for home consumption
47 Clearance of goods for home consumption
48 Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading
49 Storage of imported goods in warehouse pending clearance or removal
50 Entry of goods for exportation
51 Clearance of goods for exportation

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