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    <description>The case involved determining whether PATRATOR, a partnership firm acting as a franchisee, was required to obtain GSTIN registration and pay taxes under the GST Act. The ruling concluded that PATRATOR must register for GST under Section 24(vii) as it was deemed to supply goods and services on behalf of the franchisor. Additionally, as PATRATOR engaged in taxable supplies according to the agreement terms, it was obligated to pay GST on its supplies under the GST Act.</description>
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      <description>The case involved determining whether PATRATOR, a partnership firm acting as a franchisee, was required to obtain GSTIN registration and pay taxes under the GST Act. The ruling concluded that PATRATOR must register for GST under Section 24(vii) as it was deemed to supply goods and services on behalf of the franchisor. Additionally, as PATRATOR engaged in taxable supplies according to the agreement terms, it was obligated to pay GST on its supplies under the GST Act.</description>
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