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Central Goods and Services Tax
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State Goods and Services Tax
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Act or the Integrated Goods and
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Act or the Union Territory
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Services Tax Act or the State
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Goods and Services Tax Act; or
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Goods and Services Tax Act or the
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(e)
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any
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body
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corporate
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Union
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Territory
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Goods
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and
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established, by or under any
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Services Tax Act; or
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law; or
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(e) any body corporate established,
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(f) any partnership firm whether
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by or under any law; or
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registered or not under any law
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(f) any partnership firm whether
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including association of persons;
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registered or not under any law
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or
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including association of persons; or
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(g) any casual taxable person;
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(g) any casual taxable person.
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located in the taxable territory.
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3
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Services supplied by an individual
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An
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individual
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Any business entity located in the
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advocate
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including
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a
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senior
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advocate
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taxable territory.
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advocate by way of representational
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including
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a
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services before any court, tribunal
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senior
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or authority, directly or indirectly,
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advocate
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or
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to any business entity located in the
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firm
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of
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taxable territory, including
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where
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advocates.
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contract for provision of such
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service has been entered through
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another advocate or a firm of
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advocates, or by a firm of
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advocates, by way of legal services,
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to a business entity.
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4
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Services
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supplied by an
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arbitral
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An
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arbitral
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Any business entity located in the
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tribunal to a business entity.
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tribunal.
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taxable territory.
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5
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Services
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provided
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by way
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of
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Any person
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Any body corporate or partnership
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sponsorship to any body corporate
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firm ottom" width="235">
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2
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Supply of Services by a goods
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Goods
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(a) Any factory registered under
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transport agency (GTA) in respect
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Transport
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or governed by the Factories
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of transportation of goods by road
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Agency (GTA)
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Act, 1948(63 of 1948); or
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to-
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(b) any society registered under
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(a) any factory registered under or
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the Societies Registration Act,
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governed by the Factories Act,
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1860 (21 of 1860) or under any
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1948(63 of 1948);or
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other law for the time being in
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(b) any society registered under the
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force in any part of India; or
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Societies Registration Act, 1860
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(c) any co-operative society
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(21 of 1860) or under any other law
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established by or under any law;
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for the time being in force in any
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or
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part of India; or
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(d) any person registered under
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(c) any co-operative society
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the Central Goods and Services
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or partnership firm.
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territory.
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6
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Services
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supplied by the
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Central
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Central
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Any business entity located in the
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Government, State
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Government,
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Government,
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taxable territory.
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Union territory or local authority to
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State
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a business entity excluding, -
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Government,
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(1) renting of immovable property,
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Union territory
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and
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or
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local
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(2) services specified below-
|
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authority
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