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    <description>The port trust&#039;s application seeking clarification on continuing to pay GST on disputed claims and claiming refunds post a prolonged dispute was rejected by the Advance Ruling Authority. The Authority determined that these issues did not fall within its jurisdiction as outlined in Section 97(2) of the CGST Act, 2017, and the GGST Act, 2017. Therefore, the application was dismissed without addressing the merits of the case.</description>
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      <description>The port trust&#039;s application seeking clarification on continuing to pay GST on disputed claims and claiming refunds post a prolonged dispute was rejected by the Advance Ruling Authority. The Authority determined that these issues did not fall within its jurisdiction as outlined in Section 97(2) of the CGST Act, 2017, and the GGST Act, 2017. Therefore, the application was dismissed without addressing the merits of the case.</description>
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