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    <title>TAXABILITY OF GST ON SUPPLY OF FACILITY SERVICES –  SODEXO FOODS CASE</title>
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    <description>The Advance Ruling found the operator&#039;s supply to be facility and non-residential renting services, with the residential renting exemption inapplicable where premises were allotted for industrial purposes and provided under sub lease or licence; EMIs for goods supplied are treated as supplies of goods under Schedule II and taxed at applicable goods rates, while security services are taxable as services under the applicable SAC classifications and rate notifications.</description>
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