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Section 136 of CGST Act,2017 Relevancy ofstatementsunder certaincircumstances

Section 135 of CGST Act,2017 Presumption of culpable mental state

Section 134 of CGST Act,2017 Cognizance ofoffences

Section 133 of CGST Act,2017 Liability ofofficers andcertain other persons

Section 132 of CGST Act,2017 Punishment for certain offences
