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Act of Tolerance Services

According to Schedule II of CGST Act 2017, the following shall be treated as supply of services, namely-

5(e): agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act

Examples:

  • non-compete agreement

GST Audit Checklist

We have compiled most common mistakes detected during GST Audit and have linked detailed articles on those topics for your reference. To visit click on GST Audit Checklist.

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