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thought the cst rate has been decreased from 3% to 2%, inputs used in the manufacture of goods that are despatched outside the state not as a dired result of sale and input tax credit on use of petroleum products as mentioned in section 14 of the kvat act, read with section 11(a)(5)&(6) has not been amended. this provision has to be amended inrelation to cst rate as per the empowered committe for route map to gst implimentation
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