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Heading 9954 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. ************* Notes: Inserted by notification no. 15/2018 - Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
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