fix: Update country-wise-tax JSON and tax setup
diff --git a/erpnext/setup/setup_wizard/data/country_wise_tax.json b/erpnext/setup/setup_wizard/data/country_wise_tax.json
index 14215f0..7a61538 100644
--- a/erpnext/setup/setup_wizard/data/country_wise_tax.json
+++ b/erpnext/setup/setup_wizard/data/country_wise_tax.json
@@ -1168,12 +1168,12 @@
 			"*": {
 				"tax_categories": [
 					{
-						"title": "In-Sate",
+						"title": "In-State",
 						"is_inter_state": 0,
 						"gst_state": ""
 					},
 					{
-						"title": "Out-Sate",
+						"title": "Out-State",
 						"is_inter_state": 1,
 						"gst_state": ""
 					},
@@ -1394,16 +1394,19 @@
 							{
 								"account_head": {
 									"account_name": "Output Tax SGST",
-									"tax_rate": 9.00
+									"tax_rate": 9.00,
+									"account_type": "Tax"
 								}
 							},
 							{
 								"account_head": {
 									"account_name": "Output Tax CGST",
-									"tax_rate": 9.00
+									"tax_rate": 9.00,
+									"account_type": "Tax"
 								}
 							}
-						]
+						],
+						"tax_category": "In-State"
 					},
 					{
 						"title": "Output GST Out-state",
@@ -1411,10 +1414,12 @@
 							{
 								"account_head": {
 									"account_name": "Output Tax IGST",
-									"tax_rate": 18.00
+									"tax_rate": 18.00,
+									"account_type": "Tax"
 								}
 							}
-						]
+						],
+						"tax_category": "Out-State"
 					}
 				],
 				"purchase_tax_templates": [
@@ -1425,17 +1430,20 @@
 								"account_head": {
 									"account_name": "Input Tax SGST",
 									"tax_rate": 9.00,
-									"root_type": "Asset"
+									"root_type": "Asset",
+									"account_type": "Tax"
 								}
 							},
 							{
 								"account_head": {
 									"account_name": "Input Tax CGST",
 									"tax_rate": 9.00,
-									"root_type": "Asset"
+									"root_type": "Asset",
+									"account_type": "Tax"
 								}
 							}
-						]
+						],
+						"tax_category": "In-State"
 					},
 					{
 						"title": "Input GST Out-state",
@@ -1444,10 +1452,12 @@
 								"account_head": {
 									"account_name": "Input Tax IGST",
 									"tax_rate": 18.00,
-									"root_type": "Asset"
+									"root_type": "Asset",
+									"account_type": "Tax"
 								}
 							}
-						]
+						],
+						"tax_category": "Out-State"
 					}
 				],
 				"*": [
diff --git a/erpnext/setup/setup_wizard/operations/taxes_setup.py b/erpnext/setup/setup_wizard/operations/taxes_setup.py
index 974ef5e..59f1e58 100644
--- a/erpnext/setup/setup_wizard/operations/taxes_setup.py
+++ b/erpnext/setup/setup_wizard/operations/taxes_setup.py
@@ -83,6 +83,10 @@
 	item_tax_templates = tax_templates.get('item_tax_templates') or tax_templates.get('*')
 	tax_categories = tax_templates.get('tax_categories')
 
+	if tax_categories:
+		for tax_category in tax_categories:
+			make_tax_category(tax_category)
+
 	if sales_tax_templates:
 		for template in sales_tax_templates:
 			make_taxes_and_charges_template(company_name, 'Sales Taxes and Charges Template', template)
@@ -95,10 +99,6 @@
 		for template in item_tax_templates:
 			make_item_tax_template(company_name, template)
 
-	if tax_categories:
-		for tax_category in tax_categories:
-			make_tax_category(tax_category)
-
 
 def make_taxes_and_charges_template(company_name, doctype, template):
 	template['company'] = company_name
@@ -160,8 +160,9 @@
 def make_tax_category(tax_category):
 	""" Make tax category based on title if not already created """
 	doctype = 'Tax Category'
-	if not frappe.db.exists(doctype, tax_category)
-	frappe.get_doc(tax_category).insert(ignore_permissions=True)
+	if not frappe.db.exists(doctype, tax_category):
+		tax_category['doctype'] = doctype
+		frappe.get_doc(tax_category).insert(ignore_permissions=True)
 
 def get_or_create_account(company_name, account):
 	"""
@@ -173,12 +174,13 @@
 
 	existing_accounts = frappe.get_list('Account',
 		filters={
-			'company': company_name,
-			'root_type': root_type
+			'account_name': account.get('account_name'),
+			'account_number': account.get('account_number', '')
 		},
 		or_filters={
-			'account_name': account.get('account_name'),
-			'account_number': account.get('account_number')
+			'company': company_name,
+			'root_type': root_type,
+			'is_group': 0
 		}
 	)