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The Integrated Goods and Services Tax Act, 2017

Constitution; (17) "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic ... information technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software
Union of India - Act Cites 0 - Cited by 508
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