Amendment of section 7.

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....ction 7 of the principal Act, with effect from the 1st day of July, 2017,-- (a) in sub-section (1), -- (i) in clause (b), after the words "or furtherance of business;", the word "and" shall be inse....

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....namely:-- "(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of servic....