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    <description>Recent state AARs affirmed that a one time concession fee for a long term lease is taxable under GST as a continuous supply and does not meet the notification exemption; transitional carry forward does not permit credit of Education Cess, Secondary &amp; Higher Education Cess or Krishi Kalyan Cess; job work on principal owned inputs is taxable at prescribed concessional rates; and testing services involving foreign provided prototypes tested in India are not zero rated exports of service.</description>
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