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    <title>2021 (9) TMI 1291 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The appellate authority upheld the ruling that the solid waste management services provided by the appellant to the Notified Area Authority, Vapi were not exempt from GST under Notification No. 12/2017-Central Tax (Rate). This decision was based on the finding that the Notified Area Authority, Vapi did not qualify as a &quot;local authority&quot; or &quot;Governmental Authority&quot; as required for the exemption. Consequently, the appeal was dismissed, affirming that the appellant&#039;s services were subject to GST.</description>
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      <title>2021 (9) TMI 1291 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
      <link>https://www.taxtmi.com/caselaws?id=412946</link>
      <description>The appellate authority upheld the ruling that the solid waste management services provided by the appellant to the Notified Area Authority, Vapi were not exempt from GST under Notification No. 12/2017-Central Tax (Rate). This decision was based on the finding that the Notified Area Authority, Vapi did not qualify as a &quot;local authority&quot; or &quot;Governmental Authority&quot; as required for the exemption. Consequently, the appeal was dismissed, affirming that the appellant&#039;s services were subject to GST.</description>
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