Notification No. 12/2003 ST: No Need to Itemize Goods in Invoices for Maintenance Services; Documentary Evidence Required.

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Full Text of the Document

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....Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate value separately in each invoice - The only requirement in terms of the Notification is to provide documentary evidence proof indicating the value of said goods and materials.....