Amendment of section 7

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..... 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred to as the principal Act), for sub-section (4), the following sub-section shall be substituted, namely:-- .....

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..... h recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". -
Statute, statutory provisions legislation, law, enactment, Acts, Rul .....

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