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    <title>2019 (3) TMI 1474 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Authority admitted the Applicant&#039;s advance ruling application concerning GST rates for services like restaurant offerings, valet parking, and event services, finding the questions admissible under section 97(2)(b) regarding rate notifications. The ruling specified tax rates for food supplies and other services provided by the Applicant, emphasizing compliance with input tax credit provisions under the GST Act. The Applicant must follow specific tax rates based on the nature of supply, with the ruling&#039;s validity subject to specified provisions until declared void under the GST Act.</description>
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      <description>The Authority admitted the Applicant&#039;s advance ruling application concerning GST rates for services like restaurant offerings, valet parking, and event services, finding the questions admissible under section 97(2)(b) regarding rate notifications. The ruling specified tax rates for food supplies and other services provided by the Applicant, emphasizing compliance with input tax credit provisions under the GST Act. The Applicant must follow specific tax rates based on the nature of supply, with the ruling&#039;s validity subject to specified provisions until declared void under the GST Act.</description>
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