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    <description>The Appellate Authority rectified errors in the order within six months as per Sections 102 and 103 of the Act. An Advance Ruling on GST applicability and rate for reimbursements to a foreign holding company was found binding on the applicant. The ruling stated reimbursements were part of software development costs subject to GST at the same rate as for software services, rejecting contentions that reimbursements were not a supply or that the holding company was not an intermediary.</description>
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      <description>The Appellate Authority rectified errors in the order within six months as per Sections 102 and 103 of the Act. An Advance Ruling on GST applicability and rate for reimbursements to a foreign holding company was found binding on the applicant. The ruling stated reimbursements were part of software development costs subject to GST at the same rate as for software services, rejecting contentions that reimbursements were not a supply or that the holding company was not an intermediary.</description>
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