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    <description>When a tour and travel agent provides its GST number to an electronic ticketing platform, the platform issues invoices giving rise to input tax credit for taxes charged on ticket supplies; the agent&#039;s taxable supply is its facilitation/service and it must account for output tax on the agent&#039;s service charge, so the agent&#039;s invoice should reflect output tax only on its service fee rather than the full ticket value.</description>
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