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    <description>The Authority for Advance Ruling in Rajasthan considered a case involving the interpretation of provisions under the CGST Act and RGST Act for Advance Ruling, liability to pay tax on goods or services, and whether certain activities amount to supply under the GST Act. The applicant sought clarification on the liability for GST on the transfer of power transmission lines. Ultimately, the Authority ruled that no advance ruling was necessary as the issuance of a corrigendum clarified the application of GST on the cost of infrastructure rather than on asset transfer.</description>
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