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    <description>The ruling confirmed that the services provided by the applicant to delegates and exhibitors constitute composite supplies classifiable under Service Code 998596, taxable at 18% GST. Brand promotion packages are also classified under Service Code 998397, taxable at the same rate. The applicant is required to pay GST on brand promotion services under the normal charge mechanism. Input Tax Credit is allowed for services procured from hotels, outside caterers for food and beverages, and rent-a-cab services used for event organization and brand promotion.</description>
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