Section 13 of IGST Act, 2017 addresses the place of supply of service where either location of service provider or service recipient is outside India, and Intermediary service is specifically covered ...
d. GST rate on trauma, spine, and arthroplasty implants falling under HSN 9021 attract 5% and the past periods are regularized on an “as is where is” basis. It is clarified that no refunds will be ...
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