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2023 (10) TMI 470 - AUTHORITY FOR ADVANCE RULING, TELANGANAMaintainability of application - information requested could not be filed by the applicant - Government Entity as per N/N. 11/2017 & 31/2017 or not - works contract executing civil works for Central Government Employees Welfare Housing Organization (CGEWHO) - whether the tax rate of 12% is applicable to the contract entered into by the applicant with CGEWHO or not? HELD THAT:- It is observed by the AAR that the information requested could not be filed by the applicant till date. The said information is crucial to forming an opinion by the AAR therefore in the absence of the said material the AAR is not in a position to gives its clarification on the questions raised before it by the applicant. Hence the application is dismissed.
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