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POS - Services in relation to Banking and other financial services (within India) [Section 12(12) of IGST Act ]

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....ply 1. Banking and other financial services, including stock broking services to any person. * Location of the recipient of services on the records of the supplier of services. * If Location of the recipient of services is not available in the records of supplier, then location of supplier of services. Examples:- Example 1 :- Mr. Bholu, a resident of New Delhi, opens his saving account i....

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