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    <title>2021 (1) TMI 849 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>The appellate authority concluded that remuneration declared as &quot;Salaries&quot; and subjected to TDS under Section 192 of the IT Act is not taxable under GST. However, remuneration declared as fees for professional or technical services and subjected to TDS under Section 194J of the IT Act is taxable under GST on RCM basis. The appeal was disposed of accordingly.</description>
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      <title>2021 (1) TMI 849 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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      <description>The appellate authority concluded that remuneration declared as &quot;Salaries&quot; and subjected to TDS under Section 192 of the IT Act is not taxable under GST. However, remuneration declared as fees for professional or technical services and subjected to TDS under Section 194J of the IT Act is taxable under GST on RCM basis. The appeal was disposed of accordingly.</description>
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