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    <description>The court ruled that the amount received by the applicant from AICL constitutes consideration for the supply of goods or services under the Central Goods and Services Tax Act, 2017, making it subject to GST. Additionally, the services provided by the applicant did not qualify for exemption under specific provisions of exemption notifications. Consequently, the applicant was held liable to pay GST on the transactions outlined in the Memorandum of Understanding dated 16.01.2017 with AICL.</description>
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      <description>The court ruled that the amount received by the applicant from AICL constitutes consideration for the supply of goods or services under the Central Goods and Services Tax Act, 2017, making it subject to GST. Additionally, the services provided by the applicant did not qualify for exemption under specific provisions of exemption notifications. Consequently, the applicant was held liable to pay GST on the transactions outlined in the Memorandum of Understanding dated 16.01.2017 with AICL.</description>
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