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Cinema Industry - GST perspective

April 11, 2019[2019] 104 taxmann.com 148 (Article)
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With the advent of novel distribution mechanism of video and audio-contents, the reach out by the content owner to the final viewer has been at a level never experienced before. Innumerable video-streaming applications which are available both free and on basis subscription have made the access to the movie, video-and music content far easier.
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