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    <description>Supply of software services to educational institutions on subscription is taxable under the goods and services tax regime at the applicable standard rate. If the supply is intra State, the tax is levied through central and State components; if inter State, it is levied as a unified inter State tax. Determination of intra State or inter State character is governed by the place of supply rules in Sections 12 and 13 of the IGST Act.</description>
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      <description>Supply of software services to educational institutions on subscription is taxable under the goods and services tax regime at the applicable standard rate. If the supply is intra State, the tax is levied through central and State components; if inter State, it is levied as a unified inter State tax. Determination of intra State or inter State character is governed by the place of supply rules in Sections 12 and 13 of the IGST Act.</description>
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