Goods and Services Tax (GST) – UPSC Economy Notes

The Goods and Services Tax (GST) stands as a pivotal taxation reform implemented by numerous countries worldwide, aimed at revolutionizing their tax structure. Introduced to streamline and simplify the taxation system, GST consolidates various indirect taxes into a single unified tax, levied on the supply of goods and services. This taxation model operates on the principle of value addition at each stage of production or distribution, ensuring minimal cascading effects and enhancing transparency across the economic landscape. Adopted by diverse economies, GST represents a fundamental shift towards a more efficient, equitable, and business-friendly tax regime, fostering economic growth and development.

Goods and Services Tax (GST):

• Introduction:
  • The Goods and Services Tax (GST) was introduced in India in 2017, transforming the country’s indirect tax system.
• Issues with Previous System (Pre-GST):
  • The earlier system had several issues, including:
    • Multiplicity of taxes and duties.
    • Cascading effect (tax on tax).
    • Steep inter-state variations.
    • Irrational exemptions.
    • Too many tax slabs.
    • Instances of tax evasion.
    • Inefficient resource utilization.
• Short History of GST in India:
  • 1986: Introduction of Modified Value Added Tax (MOD-VAT) applying to specific commodities and limited to excise duties.
  • 2002: Renaming of union excise duties as Central Value Added Tax (CENVAT), with value added as the tax base.
  • 2005: Introduction of VAT at the state level (earlier known as sales tax).
  • 2016: Constitutional amendment paving the way for the implementation of GST.
• Objective of GST:
  • Streamlining and unifying the taxation system to overcome the shortcomings of the previous regime.
• Key Features of GST:
  • Single Tax System: Replaced multiple taxes with a single tax, reducing complexity.
  • Value Added Taxation: Taxation at each stage of the supply chain based on the value added.
  • Input Tax Credit (ITC): Businesses can claim credit for taxes paid on inputs, preventing the cascading effect.
  • Destination-Based Tax: Tax is levied at the destination of consumption, promoting uniformity.
• Constitutional Amendment:
  • The introduction of GST required a constitutional amendment to empower both the center and states to levy and collect the tax.
• Benefits of GST:
  • Elimination of cascading effect.
  • Simplification and uniformity in the tax structure.
  • Improved compliance and reduction in tax evasion.
  • Facilitation of a common national market.
• Challenges and Criticisms:
  • Initial challenges and adjustments for businesses.
  • Complexities in the GST return filing process.
  • Transition-related issues.
• Evolution of GST:
  • Amendments and revisions made to address challenges and improve the system over time.
• Conclusion:
  • GST represents a significant reform in India’s taxation system, aiming to create a more efficient, transparent, and unified tax structure. While facing initial challenges, GST continues to evolve to meet the needs of businesses and ensure effective tax administration.

The Need for GST:

The Goods and Services Tax (GST) is indispensable for several reasons, as it addresses numerous challenges in the pre-GST tax structure:

1. Formation of a Common Domestic Market:
   • GST facilitates the creation of a unified and common domestic market. This fosters economic integration, attracts investments, and promotes seamless trade across states.
2. Elimination of Multiplicity of Indirect Taxes:
   • The introduction of GST eliminates the multiplicity of existing indirect taxes, streamlining the taxation system. This reduction in complexity makes tax compliance less cumbersome for businesses.
3. Simplification of Tax Structure:
   • GST simplifies the tax structure by replacing a myriad of taxes with a single, comprehensive tax. This simplification contributes to clarity and ease of understanding for taxpayers.
4. Incentive for Tax Compliance:
   • The system of Input Tax Credits (ITC) provides an incentive for businesses to comply with tax regulations. The ability to claim credits for taxes paid on inputs encourages firms to be part of the formal economy.
5. Consolidation of Fiscal System:
   • GST contributes to tax buoyancy, enabling the government to consolidate the fiscal system. The increased revenue can be directed towards social sector initiatives and developmental projects.
6. Lower Business and Transaction Costs:
   • GST reduces both business costs and transaction costs. This reduction is instrumental in boosting economic growth by creating a more favorable environment for businesses.
7. Alignment with Global Practices:
   • Adopting GST aligns India with the taxation practices of many developed economies. This alignment enhances the country’s attractiveness for international trade and investment.
8. Competitiveness of Exporters:
   • By lowering production costs, GST enhances the competitiveness of exporters in the global market. This is crucial for Indian businesses seeking to compete on an international scale.
9. Transparency in Taxation:
   • GST promotes transparency in taxation. The clear and standardized tax structure contributes to reducing opportunities for black money generation and tax evasion.

In summary, GST is a transformative tax reform that addresses systemic inefficiencies, encourages compliance, boosts economic growth, and positions India as a more competitive player in the global market.

Nature of GST:

Goods and Services Tax (GST) is characterized by several key features that define its nature and functioning:

1. Comprehensive:
   • GST is a comprehensive tax system that encompasses various stages of production and distribution, ensuring that each stage of value addition is subject to taxation.
2. Multi-Stage Tax:
   • It is a multi-stage tax, implying that each stage of the production process involves taxation. Value addition occurs at each stage, and taxes paid at earlier stages are credited or refunded when the goods or services move to subsequent stages.
3. Destination-Based Tax:
   • GST is destination-based, meaning that goods and services are taxed at the place where they are ultimately consumed by the end consumer. This is in contrast to being taxed at the place of manufacture.
4. Value Addition and Input Tax Credit:
   • The tax is levied on the value addition at each stage. Businesses can claim Input Tax Credit (ITC) for the taxes paid on inputs, ensuring that there is no cascading effect (tax on tax). The burden of tax is borne only by the final consumer.
5. Exemption for Exports:
   • Exports are not subject to GST, ensuring that Indian goods and services remain competitive in the global market.
6. Dual GST Structure:
   • Both the central and state governments levy GST simultaneously on the same value added. The Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) are applicable within a state, while the Integrated Goods and Services Tax (IGST) is levied on inter-state transactions.
7. IGST for Inter-State Transactions:
   • IGST is collected by the central government on inter-state transactions, ensuring that the SGST component accrues to the destination state where the consumption occurs.
8. Uniform Rate for IGST:
   • The IGST rate is equal to the sum of the CGST rate and SGST/UTGST rate, providing uniformity in the taxation of inter-state transactions.
9. Consumption-Based Tax:
   • GST follows the principle that any indirect tax is a consumption tax, and the tax revenue should accrue to the state where the consumer is located.
10. Legislation and Rates:

• Both the central and state governments have passed laws specifying the rates of GST, the goods and services covered, exemptions, and other relevant details.

GST’s comprehensive and destination-based approach aims to streamline the taxation system, promote efficiency, and benefit both businesses and consumers by eliminating the cascading effect and ensuring uniformity in taxation across the country.

GST and Centre-State Financial Relations:

Pre-GST Position: Before the introduction of Goods and Services Tax (GST), the fiscal powers between the central government and the states were clearly defined in the Indian Constitution, with minimal overlap between their respective domains. The distribution of powers was as follows:

1. Central Powers:
   • The central government had the authority to levy taxes on the manufacture of goods, excluding certain items like liquor for human consumption, opium, narcotics, etc.
   • It also had the power to impose taxes on services (service tax).
2. State Powers:
   • States were empowered to levy taxes on the sale of goods within their territories.
3. Inter-State Sales:
   • For inter-state sales, the central government could levy a tax known as Central Sales Tax (CST), but the revenue collected through CST was entirely retained by the originating states.
4. Customs Duty:
   • The central government levied and collected customs duties on goods traded with other countries (imports and exports).
5. Revenue Sharing:
   • All taxes and duties imposed and collected by the central government were shared with the states based on the recommendations of the Finance Commission.

Introduction of GST: The introduction of GST required constitutional amendments to empower both the central and state governments to jointly levy and collect the tax. This was a significant shift from the previous system, and it necessitated the establishment of a unique institutional mechanism to facilitate joint decision-making on GST-related matters.

GST Council: The GST Council was created to play a pivotal role in determining the structure, design, and operation of GST. This council comprises representatives from both the central and state governments, and its decisions are made collectively to ensure a cooperative and consultative approach in the implementation of GST.

The GST Council became the key authority for addressing issues related to GST rates, exemptions, and other operational aspects. Its establishment marked a fundamental change in the collaborative approach to fiscal matters between the centre and the states in India.

GST Council:

The Goods and Services Tax (GST) Council is a constitutional body established in India. Its formation is mandated by Article 279A(1) of the Constitution. The key responsibilities and structure of the GST Council are outlined in Article 279A and its clauses. Some important aspects of the GST Council include:

1. Formation: The President of India is required to set up the GST Council within 60 days of the commencement of Article 279A.
2. Functions:
   • The primary function of the GST Council is to examine and make recommendations on various issues related to the Goods and Services Tax, including parameters like tax rates, exemption lists, and threshold limits.
   • It serves as a forum for collaborative decision-making between the central government and the state governments on GST-related matters.
3. Binding Nature of Recommendations: The GST Constitution Amendment Act does not explicitly state whether the recommendations made by the GST Council are binding on the Union and the State Governments. However, in practice, the recommendations are often followed.
4. Composition: The GST Council consists of three types of members:
   • Union Finance Minister: Serves as the Chairman of the GST Council.
   • Union Minister of State in charge of Revenue: Another key member.
   • State Finance Ministers: Representatives from the states, including Delhi and Puducherry.

The GST Council’s inclusive composition ensures representation from both the central and state governments, fostering a collaborative approach to decision-making in the implementation of GST. The Council plays a crucial role in shaping the GST framework and addressing various aspects of the tax system in the country.

Voting in the GST Council:

The decision-making process in the Goods and Services Tax (GST) Council involves a specific voting mechanism, and unanimity is preferred for decisions. Here are the key aspects related to voting in the GST Council:

1. Composition of GST Council:
   • The GST Council comprises 28 State Finance Ministers (excluding Jammu and Kashmir since 2019) and three Finance Ministers from Delhi, Puducherry, and Jammu and Kashmir.
   • The Union Government is represented by the Finance Minister and the Union Minister of State for Finance (Revenue).
2. Voting Rights:
   • Each State Finance Minister is entitled to one vote, and all votes are equal.
3. Weightage of Votes:
   • In a GST Council meeting, the vote of the Central Government carries a weightage of one-third of the total votes cast.
   • The votes of all State Governments collectively have a weightage of two-thirds of the total votes cast.
4. Quorum Requirement:
   • A quorum of half of the members is required for the GST Council meeting to take place.
5. Voting Threshold:
   • Every decision of the GST Council requires approval by not less than three-fourths of the weighted votes of all members.
6. Functions of the GST Council:
   • The GST Council is responsible for making recommendations on various aspects, including taxes, cess, and surcharges; goods and services subject to or exempted from GST; model GST laws; principles of levy; apportionment of Integrated GST (IGST); place of supply principles, etc.
   • It also recommends rates, including floor rates with bands of GST, and special rates to raise additional resources during natural calamities.
   • The Council addresses matters related to specific states such as Arunachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
7. GST on Petroleum Products:
   • The GST Council recommends the date on which GST will be levied on petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel.
8. Resolution of Disputes:
   • The GST Council has the authority to decide on the modalities for resolving disputes arising from its recommendations.
9. Compensation to States:
   • Parliament is required to provide compensation to states for any loss of revenues for a specified period, based on the recommendations of the GST Council. This compensation period may extend up to five years or less.
10. Meeting Frequency:
    • The GST Council had met 36 times until mid-2019.

The GST Council plays a crucial role in shaping and implementing key aspects of the GST regime, ensuring cooperative decision-making between the central and state governments.

Tax Slabs Under the GST:

The Goods and Services Tax (GST) in India categorizes goods and services into five major tax slabs, each with a different rate. These slabs are designed to cover a range of products and services, and they are as follows:

1. 0% (Nil Rate):
   • Certain essential goods and services fall under this category and are not subject to any GST. These include items like fresh produce, milk, medicines, and educational services.
2. 5%:
   • Goods and services of mass consumption are taxed at 5%. This category includes essential items such as household items, basic clothing, and some food items.
3. 12%:
   • Items falling under this slab include certain goods and services considered neither essential nor luxury. Examples may include processed food items, industrial intermediaries, and some services.
4. 18%:
   • Goods and services falling into this category are taxed at a higher rate. It includes various items such as electronic goods, capital goods, and certain services.
5. 28%:
   • The highest tax slab is 28%, which is applicable to luxury items, premium goods, and specific services. Some items in this category may attract additional cess.

Cesses:

• Cesses may be imposed on items under the highest slab of 28%, and the revenue generated from these cesses is utilized for compensating states that fall below the guaranteed level of GST collection.

Taxes Merged into GST:

• GST subsumed various central indirect taxes, including central excise duty, additional excise duties, service tax, additional customs duty (CVD), special additional duty of customs (SAD), etc.
• It also subsumed State Value Added Tax (VAT)/sales tax, central sales tax, entertainment tax, octroi and entry tax, purchase tax, luxury tax, etc.

Exclusions from GST:

• Alcohol, petroleum products, real estate, and electricity do not come under the purview of GST.

The tiered structure of tax slabs aims to create a balanced approach, ensuring that essential goods and services remain affordable while providing for higher taxation on luxury items.

GST (Compensation to States) Act, 2017:

The GST (Compensation to States) Act, 2017 was enacted to address concerns raised by some states about potential revenue losses during the initial phase of the Goods and Services Tax (GST) implementation. The Act outlines provisions for compensating states for any loss of revenue arising from the introduction of GST over a specified period.

Key Points:

1. Destination-Based Tax:
   • GST is a destination-based tax, and some states, especially those with a significant industrial base, were concerned that the shift to a consumption-based tax might result in losses for them.
2. Compensation Formula:
   • States like Maharashtra, Tamil Nadu, Gujarat, Haryana, and Karnataka sought a suitable compensation formula. The demand was for full compensation for a period of five years, and the central government agreed to this.
3. Legal Framework:
   • The Constitution Amendment Act mandates that Parliament, based on the GST Council’s recommendation, should provide compensation to the states for revenue loss due to the GST implementation for a five-year period.
4. Base Year and Growth Rate:
   • The financial year 2015-2016 was considered the base year for calculating the compensation amount. The Act specified a projected nominal growth rate of revenue subsumed for a state during the transition period, set at 14% per annum.
5. Additional Cesses:
   • To generate the required revenue for compensation, the GST Council allowed the central government to impose additional cesses for five years on specific goods beyond the highest tax bracket of 28%. These goods include tobacco products, coal, motor vehicles (all types, including cars, personal aircraft, and yachts).
6. Cess Duration:
   • The additional cesses were temporary and intended to be removed after the initial five-year period. States facing losses during this period were expected to explore alternative revenue sources.
7. Variable Cess Rates:
   • The percentage of additional cess varied for different goods. Both intra-state and inter-state supplies of goods or services attracted GST cess over and above the applicable CGST, SGST, and IGST rates.

The GST (Compensation to States) Act aimed to provide financial support to states during the transitional period and mitigate concerns related to potential revenue shortfalls arising from the implementation of GST.

Impact of Pandemic on GST Revenue and Compensation:

During the 2020-21 fiscal year, the COVID-19 pandemic significantly affected GST revenue, leading to a substantial shortfall. Here are the key points related to the pandemic’s impact on GST revenue and the compensation mechanism:

1. GST Revenue Shortfall:
   • The total GST revenue shortfall for the fiscal year 2020-21 was estimated at Rs 3 lakh crore.
2. Compensation Cess Collection:
   • The compensation cess collection was estimated at Rs 65,000 crore, leaving a compensation deficit of Rs 2.35 lakh crore.
3. Breakdown of Shortfall:
   • Out of the total compensation deficit, Rs 1.1 lakh crore was attributed to the GST implementation, and the remaining amount was estimated to be the impact of the pandemic.
4. Options Given to States:
   • The central government provided two options to the states to address the compensation deficit:
     • Borrow Rs 1.10 lakh crore from a special window facilitated by the RBI.
     • Borrow Rs 1.8 lakh crore from the market.
5. State Preferences:
   • Almost all states opted for the first option, wherein the Centre would borrow through the RBI and pass on the funds to the states. This option had a relatively low interest rate, and the debt incurred did not reflect in the Fiscal Responsibility and Budget Management (FRBM) Act of the central government.
6. Borrowing Mechanism:
   • Under the chosen option, the Centre facilitated borrowing through the RBI and subsequently transferred the funds to the states.
7. Temporary Formula for 2020-21:
   • The borrowing arrangement was designed as a formula for the 2020-21 fiscal year only, addressing the exceptional circumstances created by the pandemic.
8. Future Considerations:
   • There is a critical question regarding the post-2022 scenario. Once the five-year compensation window expires in 2022, the mechanism for addressing revenue shortfalls will need to be reevaluated and potentially revised.

The impact of the pandemic on GST revenue underscored the need for adaptive fiscal measures, and the temporary borrowing mechanism provided a short-term solution to address the compensation deficit faced by states during an unprecedented economic challenge. The post-2022 scenario will require careful consideration and decision-making to ensure continued fiscal stability.

Cross-Empowerment in GST:

The cross-empowerment model in GST is designed to simplify interactions for taxpayers by allowing them to engage with a single tax authority for Central GST (CGST), State GST (SGST), and Integrated GST (IGST). Here are the key features of the cross-empowerment model:

1. Horizontal Division of GST Taxpayers:
   • GST taxpayers are divided horizontally between the central government and states.
   • States have control and administration over 90% of assesses with an annual turnover below Rs 1.5 crore.
   • The remaining 10% falls under the jurisdiction of the central government.
   • For assesses with an annual turnover exceeding Rs 1.5 crore, control is shared equally between the centre and states in a 50:50 ratio.
2. Single Assessment Authority:
   • Taxpayers will undergo assessment only once and by a single authority.
   • This aims to streamline the process for taxpayers and reduce administrative complexities.

Anti-Profiteering Clause in GST:

The Anti-Profiteering Clause in the GST Act is implemented to ensure that the benefits of reduced tax rates or input tax credit are passed on to consumers. Here are the key aspects of the Anti-Profiteering Clause:

1. Mandatory Passing of Benefits:
   • Entities are required to pass on the benefits of any reduction in tax rates or input tax credit to consumers.
   • Failure to pass on these benefits can result in penal action against the entities.
2. Prevention of Excessive Profits:
   • GST rules prevent entities from making excessive profits by not passing on the benefits of reduced tax rates or input tax credit to consumers.
3. National Anti-profiteering Authority (NAA):
   • The NAA is established to ensure that benefits derived from cost reductions are transferred to consumers.
   • It prevents entities from unjustifiably increasing prices under the pretext of GST implementation.
4. Actions by NAA:
   • If an entity is identified for profiteering, it can be directed to reduce prices if prices have been increased significantly.
   • The entity may be required to refund the amount equivalent to the price reduction along with 18% interest from the date the higher amount was collected.
   • Penalties can be imposed on entities found guilty of profiteering.

The Anti-Profiteering Clause and the role of the NAA are essential components of GST to ensure fair practices and protect consumers from unjust price hikes. The mechanism aims to maintain transparency and accountability in the pricing strategies of businesses during the transition to the GST regime.

GST and Petroleum Products:

As of the current status of GST implementation, petroleum products, including petrol and diesel, are not included in the Goods and Services Tax (GST) regime. Several key points highlight the status of petroleum products under GST:

1. Exclusion from GST:
   • Petroleum products are not currently included in GST, which means that the taxes paid on these products are not eligible for input tax credit and set off.
   • The exclusion is significant as it maintains the traditional tax regime for petroleum products, and they are subject to separate state and central taxes.
2. High Tax Component:
   • Taxes constitute a substantial portion of the retail prices of petrol and diesel, often accounting for more than 50%.
   • The existing tax structure includes state-level Value Added Tax (VAT) and central excise duty, among other components.
3. Variability in VAT Rates:
   • States levy VAT on petroleum products, and different states have different rates of VAT.
   • The variability in VAT rates among states reflects their individual tax policies.
4. GST Council Authority:
   • The inclusion of petroleum products in GST falls under the purview of the GST Council, which is the highest decision-making body for indirect taxes in India.
   • The GST Council has the authority to decide the inclusion and applicable rates for petroleum products under GST.
5. Loss of State Flexibility:
   • Under the current system, states have the flexibility to change VAT rates on petrol and diesel independently.
   • If petroleum products come under GST, this flexibility may be restricted, and states may have to adhere to the GST rates determined by the council.
6. Constitutional Provision:
   • Article 279 A(5) of the Constitution empowers the GST Council to recommend the date on which GST shall be levied on petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel (ATF).
7. Concerns about Revenue Loss:
   • Even if petrol and diesel are charged at the highest GST slab (28%), states may stand to lose revenue compared to the existing VAT rates, which are often higher.

The status of including petroleum products in GST is subject to ongoing discussions and decisions by the GST Council. Any changes in this regard would have implications for the tax structure and pricing of these essential commodities.

Benefits of GST for Small Entrepreneurs and Traders:

1. Exemption Threshold:
   • Traders with an annual turnover of less than Rs. 40 lakh are exempt from GST. For the North-East region, the threshold is Rs. 20 lakh.
   • This high threshold of exemption is designed to protect the interests of small traders.
2. Uniform Threshold Across States:
   • The introduction of a uniform GST threshold across states is a positive step for small traders, providing consistency and simplifying compliance.
3. Composition Scheme:
   • A Composition Scheme is introduced under GST for small taxpayers in the unorganized sector.
   • Small businesses with an aggregate turnover of less than Rs. 1.5 crore (Rs. 75 lakhs for North-Eastern states) can opt for this scheme.
   • Businesses under the Composition Scheme pay tax at a fixed rate, reducing compliance formalities and efforts.
   • The scheme is advantageous for small traders, offering a relative advantage over large enterprises in terms of lower tax incidence.
4. Harmonized System of Nomenclature (HS) Code:
   • GST incorporates the Harmonized System of Nomenclature (HS) Code, developed by the World Customs Organization (WCO).
   • The HS Code is a uniform international code for classifying goods, facilitating trade by providing a systematic and logical classification of products.
5. Electronic Way Bill (E-Way Bill):
   • The E-Way Bill is a compliance mechanism under GST for the movement of goods.
   • It applies to goods valued at more than Rs. 50,000, whether transported inter-state or intra-state.
   • Small traders benefit from a simplified digital interface where relevant information is submitted prior to the movement of goods.
   • The E-Way Bill system eliminates the need for physical check-posts but allows for interception at any point for verification.
   • Parties involved in a transaction, either the consignor or recipient, can generate the E-Way Bill if they are registered.
6. Reduction in Compliance Cost:
   • Small traders experience reduced compliance costs and efforts due to the simplified processes and exemptions available under GST.
7. Advantage Over Large Enterprises:
   • Small traders gain a relative advantage over large enterprises as they face a lower tax incidence.
8. Flexibility in E-Way Bill Generation:
   • GST laws provide flexibility, allowing either the consignor or the recipient, both registered parties, to generate the E-Way Bill.

Overall, the GST framework aims to provide benefits and ease of compliance for small entrepreneurs and traders in the Indian market.

FAQs

1. What is GST?

• GST stands for Goods and Services Tax, which is a comprehensive indirect tax imposed on the supply of goods and services at each stage of the production and distribution chain. It is aimed at replacing multiple indirect taxes levied by the central and state governments, thereby creating a single unified tax system.

2. How does GST benefit businesses?

• GST simplifies the tax structure by eliminating the cascading effect of taxes, streamlining compliance procedures, and promoting ease of doing business. It ensures transparency, reduces tax evasion, and enhances tax collections, thereby fostering a conducive environment for business growth.

3. What are the different types of GST?

• GST comprises three main types: CGST (Central Goods and Services Tax), SGST (State Goods and Services Tax), and IGST (Integrated Goods and Services Tax). CGST and SGST are levied on intra-state transactions, where the revenue is shared between the central and state governments. IGST is applicable to inter-state transactions, with the revenue going to the central government.

4. Who is liable to register for GST?

• Businesses involved in the supply of goods or services with an annual turnover exceeding the prescribed threshold are required to register for GST. However, certain categories of businesses, such as small-scale enterprises and exporters, may be eligible for exemptions or composition schemes, subject to specified conditions.

5. How does GST impact consumers?

• GST aims to simplify the tax structure, which can lead to lower prices for consumers due to the elimination of hidden taxes and the reduction in tax evasion. However, the actual impact on prices depends on various factors such as the rate at which goods and services are taxed, input tax credit benefits passed on by businesses, and market dynamics. Overall, GST is intended to make goods and services more affordable and accessible to consumers.

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