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    <description>The Authority for Advance Ruling (AAR) determined that the services provided by the applicant, including consultancy and provision of duty credit scrips, are not composite but constitute mixed supply. The AAR concluded that the services could be provided independently of each other. As per the ruling, the applicable GST rate for the services provided is 18%, as it is the highest rate applicable to any of the supplies within the mixed supply.</description>
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