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    <title>2021 (11) TMI 392 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The authority rejected the application for advance ruling on whether the subsidy from the Government of Karnataka should be reduced from the value of imported plant and machinery from China for levying GST. They clarified that the value for IGST levy on imports is determined by customs laws, and the question of reducing government subsidy from the import value for IGST payment does not fall under their purview.</description>
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      <description>The authority rejected the application for advance ruling on whether the subsidy from the Government of Karnataka should be reduced from the value of imported plant and machinery from China for levying GST. They clarified that the value for IGST levy on imports is determined by customs laws, and the question of reducing government subsidy from the import value for IGST payment does not fall under their purview.</description>
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