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    <description>The Authority for Advance Ruling rejected the applicant&#039;s request for an advance ruling regarding the interpretation of by-laws by the Residential Welfare Association for GST purposes. The Authority determined that since the applicant was not directly involved in supplying the maintenance services, it could not issue a ruling on the matter. The application was rejected under section 98(2) of the GST Act, emphasizing the limitations of seeking advance rulings when the applicant is not directly engaged in the supply of goods or services under consideration.</description>
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      <description>The Authority for Advance Ruling rejected the applicant&#039;s request for an advance ruling regarding the interpretation of by-laws by the Residential Welfare Association for GST purposes. The Authority determined that since the applicant was not directly involved in supplying the maintenance services, it could not issue a ruling on the matter. The application was rejected under section 98(2) of the GST Act, emphasizing the limitations of seeking advance rulings when the applicant is not directly engaged in the supply of goods or services under consideration.</description>
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