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    <description>Engineering consultancy firm sought Advance Ruling on GST applicability for an inter-state service project. The AAR rejected the application, determining it lacked jurisdiction to decide place of supply issues under Section 97(2) of CGST Act. The ruling focused on procedural limitations rather than substantive tax determination, effectively dismissing the applicant&#039;s request without addressing the underlying tax classification.</description>
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      <description>Engineering consultancy firm sought Advance Ruling on GST applicability for an inter-state service project. The AAR rejected the application, determining it lacked jurisdiction to decide place of supply issues under Section 97(2) of CGST Act. The ruling focused on procedural limitations rather than substantive tax determination, effectively dismissing the applicant&#039;s request without addressing the underlying tax classification.</description>
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