Question regarding basic concept of GST

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What is the meaning of "passed on the incidence of such tax and interest to any other person" regarding GST refund?
Replies (2)
When manufacturer collects GST on sale to wholesaler, we say incedence of tax is passed to wholesaler. When wholesale collects GST on sale to retailer, we say incidence of tax is passed to retailer. same goes to customer
Hope you understood
Mention in clear

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