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Heading 9985 (Support services)

Goods and Services Tax - 23 (i) Supply of tour operators services. Explanation.- "tour operator" means any per .....

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ommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the busi .....

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ice has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates th .....

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