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    <title>Advance Ruling Denied: Supplies Made Before Application Date Not Eligible Under Authority for Advance Rulings (AAR) Guidelines.</title>
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    <description>Scope of Advance Ruling - the application seeking advance ruling was filed on 09.05.2018 before the AAR with respect to supplies undertaken in the month of Jan.,2018. Hence the case is out of the purview of the Advance Ruling.</description>
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