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GST - Highlights / Catch Notes

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Classification of services - Since the word “intermediary” is ...

GST

October 21, 2019

Classification of services - Since the word “intermediary” is not defined in the CGST Act but defined in the IGST Act, the same meaning as assigned to it under the IGST Act would be applicable even under the CGST Act, 2017 - the applicant is providing management services in marketing as an intermediary with a HSN Code of 9983 11.

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