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    <description>The ruling determined that the activities of the applicant fell under SAC 998599, making them ineligible for exemption under Notification No. 9/2017-Integrated Tax (Rate). The applicant could claim input tax credit for inward supplies, subject to relevant provisions. Tax liability on outward services was set at 9% CGST and 9% KGST, with registration mandated under section 22 of the CGST Act due to intra-State service provision.</description>
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      <description>The ruling determined that the activities of the applicant fell under SAC 998599, making them ineligible for exemption under Notification No. 9/2017-Integrated Tax (Rate). The applicant could claim input tax credit for inward supplies, subject to relevant provisions. Tax liability on outward services was set at 9% CGST and 9% KGST, with registration mandated under section 22 of the CGST Act due to intra-State service provision.</description>
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