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    <description>The Authority rejected the application for advance ruling as it did not have jurisdiction to address the questions raised by the applicant regarding the reversal of input tax credit and issuing commercial credit notes without charging GST. The ruling emphasized the limitations of the Authority&#039;s scope in providing rulings on matters that did not fall within the specified sections of the GST Act.</description>
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      <description>The Authority rejected the application for advance ruling as it did not have jurisdiction to address the questions raised by the applicant regarding the reversal of input tax credit and issuing commercial credit notes without charging GST. The ruling emphasized the limitations of the Authority&#039;s scope in providing rulings on matters that did not fall within the specified sections of the GST Act.</description>
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