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IGST Act Section 8: Amendment Refines Definition of Intra-State Supply by Omitting "Business Vertical" Term.

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Full Text of the Document

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....Intra-State supply. - Section 8 of the IGST ACT, 2017 as amended - Meaning and scope of "establishments of distinct persons" with state - the term "being a business vertical" omitted from the scope of Intra-State supply....