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    <description>The Authority for Advance Ruling (AAR) determined that the services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal, qualify as pure services exempt from GST under entry serial number 3 of Notification No. 1136 F.T. The ruling is subject to provisions under Section 103 and can be voided under Section 104(1) of the GST Act.</description>
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