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[Cites 0, Cited by 0] [Section 13(12)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(12)(b) in The Integrated Goods and Services Tax Act, 2017

(b)the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;