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    <title>2021 (4) TMI 934 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The Appellate Authority for Advance Ruling upheld the decision of the Authority for Advance Ruling regarding the classification and tax liability of waste management services under GST. The ruling clarified that exemption benefits were not automatically extended to subcontractors and that the separation of activities through concessionaires to avail GST exemption was not legally permissible. The Appellate Authority dismissed the appellant&#039;s appeal, affirming the original decision that the waste management services were taxable under GST.</description>
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      <description>The Appellate Authority for Advance Ruling upheld the decision of the Authority for Advance Ruling regarding the classification and tax liability of waste management services under GST. The ruling clarified that exemption benefits were not automatically extended to subcontractors and that the separation of activities through concessionaires to avail GST exemption was not legally permissible. The Appellate Authority dismissed the appellant&#039;s appeal, affirming the original decision that the waste management services were taxable under GST.</description>
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