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    <title>2020 (4) TMI 631 - AUTHORITY FOR ADVANCE RULING GUJARAT</title>
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    <description>The Authority for Advance Ruling (AAR) ruled that the input tax credit (ITC) of GST paid on goods and services used to construct the bunds is admissible to the applicant. This ruling is subject to the condition that the bunds are used for making zero-rated supplies and meet the necessary criteria to be classified as plant and machinery under the GST Acts.</description>
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      <description>The Authority for Advance Ruling (AAR) ruled that the input tax credit (ITC) of GST paid on goods and services used to construct the bunds is admissible to the applicant. This ruling is subject to the condition that the bunds are used for making zero-rated supplies and meet the necessary criteria to be classified as plant and machinery under the GST Acts.</description>
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