A. Present Tax model for Provision of Service

10

B. Example of Within state provision of service under GST Model

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C. Example of Inter- state provision of service under GST Model

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*Note-1 : Centre will pay to Delhi ₹ 9.9 for IGST used for payment of SGST
**Note- 2 : Maharashtra will pay to Centre ₹ 10 for SGST used for payment of IGST

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