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    <description>Supply of packaged frozen seafood bearing the supplier&#039;s name and contact details to institutional customers is taxable under GST where the packaging identifies the product with the brand holder; multiple GST registrations are allowed for separate companies operating within a co working premises when subleasing is permitted and address proof is shown; appeals from AARs are subject to strict limitation under Section 100 and may only be extended for limited cause, with delay and reliance on external views insufficient to condone late appeals regarding concessional rate claims for evacuated tube collectors.</description>
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