IGST Rules, 2017
CHAPTER V: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH, Section : 5
The supply of services attributable to different States or Union territories, under sub-section (7) of Section 12 of the said Act
1[Rule 5.
The supply of services attributable to different States or Union territories, under subsection (7) of section 12 of the said Act, in the case of-
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