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    <description>The Advance Ruling Authority declined to admit the applicant&#039;s request for an advance ruling on the HSN code and tax rate for on-field testing services. The decision was based on ongoing investigations by the SGST Authorities into similar services, leading to the rejection of the application under Section 98(2) of the Act. The Authority determined that the matter in question was already under consideration by the tax authorities, thus precluding the admission of the application for a ruling.</description>
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      <description>The Advance Ruling Authority declined to admit the applicant&#039;s request for an advance ruling on the HSN code and tax rate for on-field testing services. The decision was based on ongoing investigations by the SGST Authorities into similar services, leading to the rejection of the application under Section 98(2) of the Act. The Authority determined that the matter in question was already under consideration by the tax authorities, thus precluding the admission of the application for a ruling.</description>
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