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    <description>The authority determined that the applicant could charge concessional GST rates only if all conditions specified in the notifications were met. The applicant was allowed to charge 5% GST in specific cases involving certain institutions where all conditions were satisfied, and proper certificates were produced. The ruling applies to supplies made to the National Centre for Polar and Ocean Research, University of Delhi, Council of Scientific and Industrial Research CSIR-North East, and the Institute of Science &amp;amp; Technology, subject to meeting the specified conditions.</description>
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