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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.

        <h1>Services classification: retail trade services coded for fee or commission determine GST treatment under the SAC framework.</h1> Classification of services in retail trade under the GST Scheme of Classification of Services identifies Services Code 996211 as covering services provided for a fee, commission, or on a contract basis in retail trade, linking SAC coding to GST application and schedule treatment.

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