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[Cites 0, Cited by 0] [Section 13(3)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(3)(a) in The Integrated Goods and Services Tax Act, 2017

(a)services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: