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    <description>The Authority for Advance Ruling determined that GST is leviable at 12% for job work services on pharmaceutical drugs, falling under entry &#039;id&#039; of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17, as amended. The ruling clarifies the tax treatment for such services and highlights the significance of adhering to specific provisions and notifications related to job work services to ascertain the accurate tax rate.</description>
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