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    <description>The Authority for Advance Ruling concluded that the applicant&#039;s query on transferring input tax credit from a common ledger to a separate unit did not meet the criteria for seeking Advance Ruling under the GST Act. The question was deemed outside the specified categories for Advance Ruling, as outlined in Section 97(2) of the Act. Consequently, the Authority ruled that the query did not fall within the provisions for Advance Ruling in the GST Act.</description>
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      <description>The Authority for Advance Ruling concluded that the applicant&#039;s query on transferring input tax credit from a common ledger to a separate unit did not meet the criteria for seeking Advance Ruling under the GST Act. The question was deemed outside the specified categories for Advance Ruling, as outlined in Section 97(2) of the Act. Consequently, the Authority ruled that the query did not fall within the provisions for Advance Ruling in the GST Act.</description>
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