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    <description>The ruling concluded that the tissue papers manufactured by the applicant do not qualify for the 12% GST rate as per Notification No. 1/2017-Central Tax (Rate) since they do not align with the description provided in entry number 112 of Schedule II. Therefore, the supply of tissue papers by the applicant is not classified under the specified entry and is not subject to the 12% GST rate.</description>
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      <description>The ruling concluded that the tissue papers manufactured by the applicant do not qualify for the 12% GST rate as per Notification No. 1/2017-Central Tax (Rate) since they do not align with the description provided in entry number 112 of Schedule II. Therefore, the supply of tissue papers by the applicant is not classified under the specified entry and is not subject to the 12% GST rate.</description>
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