GOODS AND SERVICES TAX ON OCEAN FREIGHT: DELINEATING THE DICHOTOMY OF DUAL LEVY

Rubel Bareja and Shubh Dixit

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Rajiv Gandhi National University of Law, Punjab

Sidhuwal - Bhadson Road,  Patiala, Punjab - 147006

info@rgnul.ac.in

www.rgnul.ac.in

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 ISSN(O): 2347-3827

© Rajiv Gandhi National University of Law Punjab, 2020