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Indirect Taxation
Plz explain entry 65B and 74 A
Answers (1)
The State Government awards Excess Royalty Collection Contracts (ERCC). ERC contractors are appointed for collection of Royalty from the miners in relation to mining lease. This granting ERCC is a supply of service by State Govt. which is exempted. Doctors or professional counsellors or lawyers who provide rehabilitation services at notified rehabilitation centres are exempt