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    <description>Pharmaceutical manufacturer sought advance ruling on GST rates for specific drug products. HC determined that specific entries in tax schedule override general entries, confirming applicant&#039;s eligibility for 5% tax rate for listed pharmaceutical products. The ruling validated the manufacturer&#039;s claim for lower GST rate based on precise classification of pharmaceutical items in tax notification.</description>
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      <description>Pharmaceutical manufacturer sought advance ruling on GST rates for specific drug products. HC determined that specific entries in tax schedule override general entries, confirming applicant&#039;s eligibility for 5% tax rate for listed pharmaceutical products. The ruling validated the manufacturer&#039;s claim for lower GST rate based on precise classification of pharmaceutical items in tax notification.</description>
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