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[Cites 0, Cited by 0] [Section 3(7)] [Section 3] [Entire Act]

State of Assam - Subsection

Section 3(7)(b) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019

(b)exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount."