Place of supply provisions relating to freight forwarder and exporter as well as proposed changes in those provisions vide Finance Act, 2023.
source https://www.caclubindia.com/articles/gst-implications-on-freight-forwarder-and-exporter-of-goods-49473.asp
source https://www.caclubindia.com/articles/gst-implications-on-freight-forwarder-and-exporter-of-goods-49473.asp
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