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        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.

        Classification of supply - activity of Zinc Platting for customers - the applicant is a registered person and when he undertakes electroplating activities on the goods belonging to another registered person, then the nature of work of the applicant is ‘Job work” - Rate of GST is 12% in case of registered principal, otherwise GST is payable @18% - AAR

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