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2018 (11) TMI 406

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..... GST)/2018 - - - Dated:- 9-10-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. V.M. Madhukar Reddy Present for the Jurisdictional Officer: Remarks Received Note : Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a .....

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..... tion of Government Entity , as prescribed under Notification No. 31/2017-Central tax (rate), dated : 13.10.2017? 2. Whether works contract agreements awarded by APSPDCL in respect of DDUGY for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of non-commercial under the said Notification with retrospective effect 13.10.2017? .....

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..... Based on the remarks of the jurisdictional officer, this authority had called the applicant to attend personal hearing on 14 th September 2018. The applicant made a request in written dated 14 th September 2018, prior to the personal hearing, for withdrawal of their advance ruling application. Keeping in view of the request made by the applicant, the authority passed the following orde .....

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