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Concessional rate of IGST at 5%, CGST @ 2.5% and SGST @2.5% vide the aforesaid Notifications is applicable to supply of all the specified goods as mentioned above Whether imported or indigenous.

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Levy of IGST — Indian Institute of Science Education And Research, In Re… [2019] 13 TAXLOK.COM 044 (AAAR-Odisha)