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https://www.scconline.com/blog/post/2022/08/19/state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news/
State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC
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