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Special provision for specified actionable claims supplied by a person located outside taxable territory [ Section 14A IGST ]

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Full Text of the Document

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.... the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply. [ Section 14A(1) ] * Registration:- For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in u/s 14(2) of IGST Act: * Appointment of....