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    <description>The Authority for Advance Rulings held that the applicant is not entitled to the 0.1% concessional rate of tax under Notification No. 41/2017-IT (Rate) for the supply of HDPE Drums used for packing Ethyl Alcohol. This ruling was based on the failure to meet the conditions requiring direct movement of goods to the Port or a registered warehouse for export as specified in the notification.</description>
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      <description>The Authority for Advance Rulings held that the applicant is not entitled to the 0.1% concessional rate of tax under Notification No. 41/2017-IT (Rate) for the supply of HDPE Drums used for packing Ethyl Alcohol. This ruling was based on the failure to meet the conditions requiring direct movement of goods to the Port or a registered warehouse for export as specified in the notification.</description>
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