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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.

        Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR

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