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    <description>The authority could not issue rulings on the tax liability for discounts received through credit notes due to insufficient information provided by the applicant. Additionally, the authority clarified that questions beyond the primary issue did not fall under its jurisdiction as per the CGST Act, and therefore, it could not provide rulings on those matters.</description>
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      <description>The authority could not issue rulings on the tax liability for discounts received through credit notes due to insufficient information provided by the applicant. Additionally, the authority clarified that questions beyond the primary issue did not fall under its jurisdiction as per the CGST Act, and therefore, it could not provide rulings on those matters.</description>
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