Place of provision rules: government may notify services where provision is deemed at place of effective use and enjoyment. Central Government empowered to notify descriptions of services or circumstances under the Place of Provision of Services Rules, 2012, so that the place ... Summary
Place of provision rules: government may notify services where provision is deemed at place of effective use and enjoyment.
Central Government empowered to notify descriptions of services or circumstances under the Place of Provision of Services Rules, 2012, so that the place of provision is the place of effective use and enjoyment, to prevent double taxation or non taxation and to ensure uniform application of the rules.
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