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    <title>2021 (8) TMI 357 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The Authority ruled that labor supply services to Government Departments by the applicant attract tax at 18% (CGST @ 9% and KGST @ 9%) and are classified under SAC 9985. The exemption claimed was not applicable as the services were not related to functions entrusted to Panchayats or Municipalities as specified in the relevant notification. The question regarding the treatment of the dealer as a Contractor under the GST Act was deemed beyond the scope of the advance ruling sought.</description>
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      <description>The Authority ruled that labor supply services to Government Departments by the applicant attract tax at 18% (CGST @ 9% and KGST @ 9%) and are classified under SAC 9985. The exemption claimed was not applicable as the services were not related to functions entrusted to Panchayats or Municipalities as specified in the relevant notification. The question regarding the treatment of the dealer as a Contractor under the GST Act was deemed beyond the scope of the advance ruling sought.</description>
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