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    <description>The court found the Applicant&#039;s supply of solid waste management and sewer cleansing services to a municipal corporation exempt from GST under specific notifications. The services were considered pure services under the exemption notification, and as a result, the TDS provisions did not apply to the Applicant&#039;s transactions. The ruling upheld the validity of the exemption in accordance with relevant provisions of the GST Act.</description>
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      <description>The court found the Applicant&#039;s supply of solid waste management and sewer cleansing services to a municipal corporation exempt from GST under specific notifications. The services were considered pure services under the exemption notification, and as a result, the TDS provisions did not apply to the Applicant&#039;s transactions. The ruling upheld the validity of the exemption in accordance with relevant provisions of the GST Act.</description>
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