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Category: Indirect Tax

Changes in definition of ‘’Supply’’ under Old vis-à-vis New Model GST Law

January 22, 2017

Introduction 1. The concept of sale, manufacture, service for applicability of respective taxes prevalent under the current regime will be dissolved under GST and the applicability of GST will be triggered by the term ‘supply’. Thus, understanding of the term ‘Supply’ holds supreme importance. The government on releasing the Model Goods and Services Tax Law […]

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