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        Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 - slump sale - the questions raised by the applicant do not fall under the purview of Authority for Advance Ruling created under CGST/SGST Act, 2017

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