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[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Karnataka - Subsection

Section 23(1)(a) in Karnataka Goods and Services Tax Act, 2017

(a)any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;