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    <description>The Appellate Authority for Advance Ruling, Odisha, determined that the licensing services for the right to use minerals, including their exploration and evaluation, received by the Applicant are taxable at 18% (9% CGST and 9% OGST) for the period from July 2017 to December 2018. The reference from the Odisha Authority for Advance Ruling was disposed of accordingly.</description>
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      <description>The Appellate Authority for Advance Ruling, Odisha, determined that the licensing services for the right to use minerals, including their exploration and evaluation, received by the Applicant are taxable at 18% (9% CGST and 9% OGST) for the period from July 2017 to December 2018. The reference from the Odisha Authority for Advance Ruling was disposed of accordingly.</description>
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