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Liasioning of drawing approval service

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(Querist)
11 January 2024 Dear Experts,
1 A company is availing the Liasioning of drawing approval service from a GST registered Constructed firm.
2 Whether the company can account this transaction under 194C or 194J

Please clarify
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 January 2024 194c applicable as it's not a professional service.

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