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    <description>The Authority for Advance Ruling, Karnataka, ruled that documentary services, including pictures of testimony and videos provided to government entities, were not exempted under GST. The services were deemed taxable at 9% under both the CGST Act and the SGST Act. This decision was based on a detailed analysis of the provisions of the relevant Notification and the nature of services provided to various government departments, local authorities, and boards.</description>
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