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    <description>An advance ruling application by an Indian subsidiary of H&amp;M concerned whether auxiliary support services provided to its Hong Kong affiliate qualified as export of services and zero-rated supplies under the IGST framework. Before any ruling on that tax issue, the applicant sought withdrawal of the application. The Authority accordingly dismissed the advance ruling application as withdrawn, without deciding the merits of the export-of-services question.</description>
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      <description>An advance ruling application by an Indian subsidiary of H&amp;M concerned whether auxiliary support services provided to its Hong Kong affiliate qualified as export of services and zero-rated supplies under the IGST framework. Before any ruling on that tax issue, the applicant sought withdrawal of the application. The Authority accordingly dismissed the advance ruling application as withdrawn, without deciding the merits of the export-of-services question.</description>
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