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Section 2 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]

includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles ... information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music
Union of India - Section Cites 0 - Cited by 31
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