BUNDLED SERVICES- Principles of Interpretation of Specified Description of Services

Concept of negative list was introduced with an idea to do away with the issue of classification of services under different service classification headings. However the presence of the various services by virtue of negative list concept has not done justice with the idea of do away with the issue of classification of services under different service classification headings. The Finance Act lays down the principles of interpretation of specified descriptions of services and bundled services which provides the mechanism to determine the classification of bundled services.

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