GST: Person liable to pay consideration for Supply of Services is ‘Recipient’ of such supply, says AAAR [Read Order]

The Appellate Authority of Advance Ruling (AAAR) ruled that the person liable to pay consideration for the supply of services is ‘Recipient’ of such supply and ‘Consideration’ is any payment made whether by the recipient or any other person for such supply. The Appellant, Rajesh Rama Varma has been contracted by M/s Doyen Systems Private […]

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