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    <description>The Appeal was disposed of with a modification to explicitly state that no input tax credit would be available for supplies made at Zero Value. The ruling clarified that even though the original question was correctly answered by the Advance Ruling Authority, explicit clarity was needed on the non-availability of input tax credit for zero-value supplies.</description>
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      <description>The Appeal was disposed of with a modification to explicitly state that no input tax credit would be available for supplies made at Zero Value. The ruling clarified that even though the original question was correctly answered by the Advance Ruling Authority, explicit clarity was needed on the non-availability of input tax credit for zero-value supplies.</description>
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