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of Scope of supply - Limited Liability Partnership providing security services - applicability of RCM or not - whether an LLP can be considered as Body corporate under the provisions of the GST Act, 2017 or not? - an LLP is a body corporate and so excluded from the entry no. 14 of the notification no. 13/2017 - The applicant is required to charge applicable tax on the security services supplied by him - AAR
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