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8. In section 16 of the principal Act, in sub-section (2),

(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:

"Explanation.

For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services

(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;

(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.";

(b) in clause (c), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted.



Central Goods and Services Tax (Amendment) Act, 2018 Back




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