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    <description>The Authority admitted the Application, treating the Applicant as an unregistered person exempt from administrative jurisdiction under the GST Act. The ruling clarified that joint property owners should not be considered an association of persons for GST liability if their incomes are individually assessed, emphasizing individual income assessments for determining liability and registration requirements.</description>
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      <description>The Authority admitted the Application, treating the Applicant as an unregistered person exempt from administrative jurisdiction under the GST Act. The ruling clarified that joint property owners should not be considered an association of persons for GST liability if their incomes are individually assessed, emphasizing individual income assessments for determining liability and registration requirements.</description>
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