Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale between the client and its customers. - Applicant is liable to GST.
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