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Place of Supply In Case of Goods Which Are Installed or Assembled At Site

July 22, 2019[2019] 107 326 (Article)
The GST Concept & Status document issued by the CBIC starts off with the following paragraph “The introduction of Goods and Services Tax (GST) would be a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, it would mitigate cascading or double taxation in a major way and pave the way for a common national market”.
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