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GST on Import of goods Section 2(10) of IGST Act: Meaning of �Import of Services��Import of goods� with its grammatical variations and c
1)Time of supply: Time of supply is earliest of following: a)At the time of receipt or payment;Or b)At the tim
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
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