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      <description>The applicant&#039;s services, including local transportation and ancillary services, were analyzed for classification under tour operator services for GST purposes. The Authority for Advance Ruling determined that the applicant did not meet the criteria outlined in the relevant notification, specifically regarding accommodation and transportation charges being included in the bill. Consequently, the services provided by the applicant were not classified under the specified category, and the 5% GST rate was deemed inapplicable.</description>
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