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    <title>2019 (12) TMI 97 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The case involved M/s. Robo Silicon Pvt Ltd seeking clarification on the classification of services and applicable GST rate for Royalty paid to the Government of Andhra Pradesh. The applicant argued for classification under SAC 9973 with a 5% GST rate. Citing a precedent, the applicant later withdrew the application due to a change in the CGST rate. The Authority disposed of the case without further examination following the withdrawal, emphasizing the impact of legislative amendments on tax implications.</description>
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      <description>The case involved M/s. Robo Silicon Pvt Ltd seeking clarification on the classification of services and applicable GST rate for Royalty paid to the Government of Andhra Pradesh. The applicant argued for classification under SAC 9973 with a 5% GST rate. Citing a precedent, the applicant later withdrew the application due to a change in the CGST rate. The Authority disposed of the case without further examination following the withdrawal, emphasizing the impact of legislative amendments on tax implications.</description>
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