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Negative list is no plus for GST A proposal to introduce a list of categories to be exempted from the service tax is likely to be announced in the upcoming Budget, but it may fail to give a push to the long-pending Goods and Services Tax (GST) system. While allowing the Centre to come out with a negative list for services, the states - which are opposing the GST in the current form - made it clear that the Union government not interfere
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