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    <title>RECENT ADVANCE RULINGS IN GST (PART-10)</title>
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    <description>The Authority for Advance Rulings has issued determinations fixing tariff headings and GST rates for specific goods and services, including classification of ice cream making machines under Tariff heading 84.18, roof ventilators under heading 8414, motor vehicle brake components under heading 8708, and various lightning/earthing products under their respective headings with the installation service classified under the applicable Service Accounting Code. An AAR also held that off farm cleaning of agricultural produce does not qualify for entry level nil rate exemptions because the activity extends beyond the primary market and alters marketability.</description>
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      <description>The Authority for Advance Rulings has issued determinations fixing tariff headings and GST rates for specific goods and services, including classification of ice cream making machines under Tariff heading 84.18, roof ventilators under heading 8414, motor vehicle brake components under heading 8708, and various lightning/earthing products under their respective headings with the installation service classified under the applicable Service Accounting Code. An AAR also held that off farm cleaning of agricultural produce does not qualify for entry level nil rate exemptions because the activity extends beyond the primary market and alters marketability.</description>
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