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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Nature of transaction - whether the activities undertaken by ...

GST

March 9, 2020

Nature of transaction - whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India is a taxable transaction? - The Applicant supplies the composite printing service to the recipient located in India. Such supplies are not, therefore, export of services within the meaning of section 2(6) of the IGST Act, 2017 - AAR

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