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    <description>The court ruled that the Tamil Nadu Labour Welfare Board is liable to register under GST and its rental income from Government and business entities is taxable under GST. The Board does not qualify as a &quot;Local Authority&quot; for GST purposes and is not eligible for the Reverse Charge Mechanism as per relevant notifications.</description>
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      <description>The court ruled that the Tamil Nadu Labour Welfare Board is liable to register under GST and its rental income from Government and business entities is taxable under GST. The Board does not qualify as a &quot;Local Authority&quot; for GST purposes and is not eligible for the Reverse Charge Mechanism as per relevant notifications.</description>
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