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    <description>Whether an HUF may charge different GST rates and adopt different ITC positions for car hire and office rent depends on supply characterisation under the mixed supply concept in Section 2(74) and Section 8(b) of the CGST Act and on the cited Advance Ruling decisions; each supply must be examined on its facts to determine if supplies are distinct or constitute a composite/mixed supply, which dictates the applicable rate and ITC treatment.</description>
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