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    <title>Sale of Paper Sludge</title>
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    <description>Whether sale of paper sludge attracts GST depends on its classification under the recovered waste heading; if classifiable under that heading it is taxable at the notified concessional rate, but if not classifiable it is non taxable and falls within the concept of exempt supply. Classification uncertainty also affects reversal obligations for input tax credit, and seekers are advised to obtain an advance ruling to determine applicable treatment.</description>
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      <description>Whether sale of paper sludge attracts GST depends on its classification under the recovered waste heading; if classifiable under that heading it is taxable at the notified concessional rate, but if not classifiable it is non taxable and falls within the concept of exempt supply. Classification uncertainty also affects reversal obligations for input tax credit, and seekers are advised to obtain an advance ruling to determine applicable treatment.</description>
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