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    <title>2019 (7) TMI 42 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The Authority ruled that the applicant was not entitled to the exemption under Notification Number 12/2017-Central Tax (Rate) for services provided to the Uttar Pradesh Skill Development Corporation. The applicant&#039;s services to the society, despite funding from government entities, did not qualify for the exemption as they were not directly provided to government bodies. The ruling stands unless invalidated under the GST Act provisions.</description>
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      <description>The Authority ruled that the applicant was not entitled to the exemption under Notification Number 12/2017-Central Tax (Rate) for services provided to the Uttar Pradesh Skill Development Corporation. The applicant&#039;s services to the society, despite funding from government entities, did not qualify for the exemption as they were not directly provided to government bodies. The ruling stands unless invalidated under the GST Act provisions.</description>
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