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    <title>APPELLATE ADVANCE RULING ON CLASSIFICATION AND RATE OF DE-OILED CAKE</title>
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    <description>AAAR held that input tax credit attributable to supplies of de oiled rice bran (treated as exempt supplies) must be reversed under the GST input reversal mechanism, while de oiled mahua cake was classified as taxable under the tariff and its supply is taxable with corresponding entitlement to input tax credit under the GST input credit provisions.</description>
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      <description>AAAR held that input tax credit attributable to supplies of de oiled rice bran (treated as exempt supplies) must be reversed under the GST input reversal mechanism, while de oiled mahua cake was classified as taxable under the tariff and its supply is taxable with corresponding entitlement to input tax credit under the GST input credit provisions.</description>
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