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    <title>2019 (2) TMI 1002 - AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The authority ruled that the services provided by the applicant, involving leasing of immovable property and support services in relation to agricultural produce, constitute a &#039;Mixed Supply&#039; under the CGST/HGST Act, 2017. As a result, these services are subject to an 18% tax rate (9% CGST + 9% HGST) as per SAC 997212. The ruling was directed to be communicated accordingly.</description>
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      <description>The authority ruled that the services provided by the applicant, involving leasing of immovable property and support services in relation to agricultural produce, constitute a &#039;Mixed Supply&#039; under the CGST/HGST Act, 2017. As a result, these services are subject to an 18% tax rate (9% CGST + 9% HGST) as per SAC 997212. The ruling was directed to be communicated accordingly.</description>
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