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    <title>2021 (12) TMI 724 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling (AAR) determined that the CNG Dispenser manufactured by the applicant is correctly classified under Heading 8413 11 of the GST Tariff as a pump for dispensing fuel. As a result, the CNG Dispenser is not covered under Sr. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017, and should be classified under Heading 8413 11, subject to the applicable GST rate for this category.</description>
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      <description>The Authority for Advance Ruling (AAR) determined that the CNG Dispenser manufactured by the applicant is correctly classified under Heading 8413 11 of the GST Tariff as a pump for dispensing fuel. As a result, the CNG Dispenser is not covered under Sr. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017, and should be classified under Heading 8413 11, subject to the applicable GST rate for this category.</description>
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