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[Cites 0, Cited by 0] [Section 12(11)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(11)(b) in The Integrated Goods and Services Tax Act, 2017

(b)in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services;