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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(3)(d) in The Integrated Goods and Services Tax Act, 2017

(d)any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located: