- Center will be compensating the states 100% for the first five years on revenue loss for states on account of implementing GST and this clause has been incorporated in the Bill bases on the Select Committees recommendations.
- It would be cascading effect as the word from manufacturing states is not mentioned during inter-state supply of goods.
- it is applicable only on supply of goods and not services
- it is applicable only in case where consideration is received
- it is applicable only for first two years
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