Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act] Union of India - Subsection Section 2(6)(v) in The Integrated Goods and Services Tax Act, 2017 (v)the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;