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    <title>2020 (12) TMI 1303 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The authority could not provide a ruling on the classification of supply due to insufficient information and emphasized that the advance ruling in a previous case is not applicable. The authority could not determine the GST rate for construction contracts without specific contract details. Similarly, the GST rate for O&amp;amp;M and ancillary contracts could not be determined without the relevant contract documents. The ruling is valid subject to the provisions under section 103(2) until declared void under Section 104(1) of the GST Act.</description>
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