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GST - Highlights / Catch Notes

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Exemption form GST - pure services or not - services provided by ...

Case Laws     GST

June 13, 2023

Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR

 

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