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    <description>An advance ruling application was filed on whether mining rights granted by the Steel &amp; Mines Department, Government of Odisha, attracted GST under reverse charge under the CGST Act. Before consideration on merits, the applicant withdrew the request in writing. The Authority allowed the withdrawal and disposed of the application without ruling on the taxability issue.</description>
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      <description>An advance ruling application was filed on whether mining rights granted by the Steel &amp; Mines Department, Government of Odisha, attracted GST under reverse charge under the CGST Act. Before consideration on merits, the applicant withdrew the request in writing. The Authority allowed the withdrawal and disposed of the application without ruling on the taxability issue.</description>
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