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    <description>The Authority determined that the works contract services provided by A2Z Infra Engineering Ltd. to CSPDCL are subject to CGST and SGST at a rate of 9% each, as the services are considered predominantly commercial in nature. The request for a reduced GST rate of 12% was denied based on CSPDCL&#039;s commercial activities outlined in its Memorandum of Association, which include trading electric power and infrastructure installations for commercial purposes.</description>
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