In a country like India the government works more like a welfare agency than a regulator. The functions of government is responsible for the upliftment of whole society. The government and its agencies are primarily entrusted with the task of administration, development, maintenance, upgradation etc. of basic facilities to the citizens like electricity, water supply, medical, education, public transport, public health & safety, public distribution system etc. The introduction of GST in the country had a great impact upon the functioning of such agencies/departments/ bodies/ authorities.

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