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Central_Goods_and_Services_Tax_Act_2017
Section / Rule Number
Content
73 Prohibition on Acceptance of Deposits from Public
74 Repayment of Deposits, etc., Accepted before Commencement of this Act
75 Damages for Fraud
76 Acceptance of Deposits from Public by Certain Companies
76A Punishment for Contravention of Section 73 or Section 76
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