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    <title>2019 (3) TMI 1074 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The court ruled that RGCA is required to register under Section 22 of the CGST and TNGST Act. RGCA must obtain registration in every state or union territory where they are liable. Tax rates for various supplies by RGCA were outlined, including exemptions for fish seeds, prawn/shrimp seeds, live fish, and consultancy services, while taxable items like Artemia cysts, research and development activities, testing services, and training activities to students and academia were subject to specific CGST and SGST rates.</description>
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