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    <description>AAR Haryana ruled that services provided by the applicant to its Hong Kong associate concern, including sourcing of goods like apparel and accessories, constitute taxable supplies under GST. However, the authority declined jurisdiction to determine whether these services qualify as zero-rated exports or whether GST refund on inputs is available, as both issues require examination of place of supply provisions which fall outside AAR&#039;s statutory jurisdiction under the GST framework.</description>
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