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    <description>The court ruled that the Applicant&#039;s contract with PGCIL for the Tower Package constituted a works contract, making it subject to GST on the entire contract value. The exemption under Serial No. 18 of Notification No. 12/2017-Central Tax (Rate) was deemed inapplicable. The ruling stands unless declared void under Section 104(1) of the GST Act.</description>
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