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    <title>2021 (9) TMI 673 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, setting aside the ruling given by the Authority for Advance Ruling. The Authority held that the supplies made by Cost Centres C, D, E, and G to BMRCL are to be considered as independent supplies of goods and services, with the applicable GST rates as indicated. The appeal filed by the Department was disposed of on these terms.</description>
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      <description>The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, setting aside the ruling given by the Authority for Advance Ruling. The Authority held that the supplies made by Cost Centres C, D, E, and G to BMRCL are to be considered as independent supplies of goods and services, with the applicable GST rates as indicated. The appeal filed by the Department was disposed of on these terms.</description>
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