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    <title>Regarding doubts concerning the scope of &quot;Intermediary&quot;.</title>
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    <description>The scope of intermediary under the Chhattisgarh Goods and Services Tax Act, 2017 is clarified to resolve doubts and ensure uniform GST application. Guidance contained in Circular No. 159/15/2021-GST applies with necessary modifications under the State Act and operates as though issued under that Act for matters concerning intermediary services.</description>
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