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    <title>2021 (7) TMI 547 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The advance ruling application regarding liability to pay tax on services under specific clauses of the CGST Act 2017 was deemed inadmissible and rejected. The ruling authority clarified that the applicant can only seek rulings in relation to their own supplies, not those of other entities. As the applicant sought a ruling on supplies by another company, the application was rejected under Section 98(2) of the CGST Act 2017. The judgment highlights the necessity of aligning advance ruling applications with relevant tax laws to avoid inadmissibility.</description>
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      <description>The advance ruling application regarding liability to pay tax on services under specific clauses of the CGST Act 2017 was deemed inadmissible and rejected. The ruling authority clarified that the applicant can only seek rulings in relation to their own supplies, not those of other entities. As the applicant sought a ruling on supplies by another company, the application was rejected under Section 98(2) of the CGST Act 2017. The judgment highlights the necessity of aligning advance ruling applications with relevant tax laws to avoid inadmissibility.</description>
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