TMI BlogConstruction of the pipeline in Bangladesh - Works contract service or not - export of service or not -...Construction of the pipeline in Bangladesh - Works contract service or not - export of service or not - place of supply of service - The provisions for deemed export under section 147 of the GST Act is available for supply of goods only. The applicant’s supply of service cannot, therefore, be considered “deemed export’ under the GST Act - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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