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Service receiver & service recipient

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 June 2017 Dear Sir,

Who is Service Receiver and Service recipient in invoice under GST. if these persons are different who can avail the input GST. in case of reverse charge who will pay the tax.

29 June 2017 most of the times they are one and same. (At times where service receiver asks the provider to render service to recipient.... say company asking the service provider to render service to its employee.... although company is service receiver the employee would be service recipient.....)


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