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[Cites 0, Cited by 2] [Section 13(3)] [Section 13] [Entire Act]

Union of India - Subsection

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

(b)services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.