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GST - Highlights / Catch Notes

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Maintainability of Advance Ruling application - Exemption from ...

GST

February 12, 2020

Maintainability of Advance Ruling application - Exemption from GST - The applicant is recipient of services and not supplier of services, hence their application is not in accordance with the provisions under Section 95 of CGST ACT and is not maintainable - The application for advance ruling is rejected

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