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..... here a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the pers .....

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..... on behalf of the recipient in relation to the goods or services or both supplied; - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanag .....

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