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[Cites 0, Cited by 0] [Section 10(2)] [Section 10] [Entire Act]

State of Punjab - Subsection

Section 10(2)(d) in The Punjab Goods and Services Tax Act, 2017

(d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; [***] [Omitted 'and' by Punjab Act No. 3 of 2020, dated 20.2.2020.]