With GST coming, we had hoped that controversies of classification and problems of interpretation would vanish or get substantially reduced. Unfortunately, that is not to be. Several rates of duty namely 5 per cent, 12 per cent, 18 per cent and 28 per cent will keep the flags flying for taxpayers and lawyers who want to pay less duty. Particularly the rates 12 per cent and 18 per cent will be most controversial. Since we have to use the big fat Central Excise Tariff renamed as GST Tariff, all the notes at the beginning of the tariff will still be
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