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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Business Auxiliary Services - intermediary services - ...

Case Laws     GST

January 13, 2021

Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services provided in sub-sections (3) to (13) shall be the location of the recipient of services provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services. - AAR

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