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    <title>2018 (10) TMI 302 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The Authority determined that the blasting activity conducted by the applicant constitutes a &#039;composite supply&#039; of goods and services under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. The ruling clarified the tax treatment applicable to such composite supplies, emphasizing that the blasting work involving explosives falls within the scope of both goods and services, as per relevant legal provisions and a Supreme Court judgment.</description>
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