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of <h1>Rule 14: Use the later applicable rule when a service can be determined under multiple provisions.</h1> Rule 14 of the Place of Provision of Services Rules, 2012, addresses the order of applying rules for determining the provision of a service. It specifies that if a service can be determined under more than one rule, the rule that appears later among those considered equally applicable should be used. This provision was inserted through Notification No. 28/2012 on June 20, 2012.
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