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    <description>Abhivahan Shulk is a fee charged in return for services rendered to a specific class of persons carrying forest produce, tied to quantity and quality, meeting administrative and depot costs; it therefore constitutes consideration for services and is taxable as residuary &quot;other services&quot; under GST, while Marg Sudharan Shulk was treated as a toll-like maintenance charge not presently leviable.</description>
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