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    <description>The Authority for Advance Ruling rejected the application for advance ruling as non-maintainable under the Central Goods and Services Tax Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017. The dispute arose from whether services provided by VFS Global to the Municipal Corporation should be exempt from GST under specific notifications. The Authority determined that since the applicant was the recipient of services, not the supplier, the application did not align with the provisions of the CGST Act, leading to its rejection.</description>
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      <description>The Authority for Advance Ruling rejected the application for advance ruling as non-maintainable under the Central Goods and Services Tax Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017. The dispute arose from whether services provided by VFS Global to the Municipal Corporation should be exempt from GST under specific notifications. The Authority determined that since the applicant was the recipient of services, not the supplier, the application did not align with the provisions of the CGST Act, leading to its rejection.</description>
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