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    <title>2019 (8) TMI 1562 - THE APPELLATE AUTHORITY UNDER GST, ANDHRA PRADESH</title>
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    <description>The appellate authority confirmed the adjudicating officer&#039;s decision to deny the appellant&#039;s claims regarding the threshold limit exemption, Input Tax Credit (ITC) eligibility, and classification of services as composite supply. The appellant&#039;s arguments were dismissed, and the authority upheld the assessment and levy of tax on the gross amount received. The services provided were deemed as composite supply, with the principal supply identified as commercial coaching, making the entire bundle taxable at the applicable rate.</description>
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      <description>The appellate authority confirmed the adjudicating officer&#039;s decision to deny the appellant&#039;s claims regarding the threshold limit exemption, Input Tax Credit (ITC) eligibility, and classification of services as composite supply. The appellant&#039;s arguments were dismissed, and the authority upheld the assessment and levy of tax on the gross amount received. The services provided were deemed as composite supply, with the principal supply identified as commercial coaching, making the entire bundle taxable at the applicable rate.</description>
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