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[Cites 0, Cited by 0] [Section 33] [Entire Act]

State of Himachal Pradesh - Subsection

Section 33(iii) in Himachal Pradesh Goods and Services Tax Rules, 2017

(iii)the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.