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    <title>2020 (12) TMI 901 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The Authority for Advance Rulings, Karnataka, disposed of the application as withdrawn without ruling on the GST liability issue. The applicant, a partnership firm holding a Building Stone Quarry Lease, sought clarification on whether GST should apply to all royalties collected or only on Owner&#039;s Royalty. The applicant, after arguing against double taxation, withdrew the application due to COVID-19&#039;s impact on business operations, leading to amendments in the MOU with another entity for stone extraction.</description>
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      <description>The Authority for Advance Rulings, Karnataka, disposed of the application as withdrawn without ruling on the GST liability issue. The applicant, a partnership firm holding a Building Stone Quarry Lease, sought clarification on whether GST should apply to all royalties collected or only on Owner&#039;s Royalty. The applicant, after arguing against double taxation, withdrew the application due to COVID-19&#039;s impact on business operations, leading to amendments in the MOU with another entity for stone extraction.</description>
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