Gst applicability

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Gst is not applicable to j&k.. Who has to pay tax incase of supply of goods from maharastra to j&k happens?? Ie.. Who has to pay gst when the receiver is in j&k??as the gst is consumption based taxation?
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https://idtc-icai.s3.amazonaws.com/download/JK_Study_Report_20.01.16.pdf

Refer this PDF file for any clarifications regarding supply to j&k


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