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What is Sales Tax [GST]? S GST is charged and collected on supply of goods by registered person GST is a multi-stage levy which is charged at each stage in the supply chain. At the time of import, the importer is responsible to pay GST. At the time of sale, the supplier is liable to pay to exchequer GST paid on purchases and import of goods is adjusted from GST due on account of supplies of goods GST (GST) now applies in over 167 countries at varying rates MOORE Shekha Mufti 7

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