Free Supplies Excluded from Gross Amount in Construction Services under Notification No. 15/2004-ST, Amended by 4/2005-ST.

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Full Text of the Document

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....Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST - AT....