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    <description>The Appellate Authority modified the ruling of the Advance Ruling Authority and held that the supplies of goods and services by the Appellant qualify for exemption under Entry No. 72 of Notification No. 12/2017-CT (Rate). The Authority determined that the supplies constitute a naturally bundled composite supply with computer training services as the principal supply, fulfilling the conditions for exemption from GST.</description>
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      <description>The Appellate Authority modified the ruling of the Advance Ruling Authority and held that the supplies of goods and services by the Appellant qualify for exemption under Entry No. 72 of Notification No. 12/2017-CT (Rate). The Authority determined that the supplies constitute a naturally bundled composite supply with computer training services as the principal supply, fulfilling the conditions for exemption from GST.</description>
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