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    <description>The Authority for Advance Ruling (AAR) determined that services rendered for foreign companies in India were not considered exports due to the place of supply being within the country, making them liable for State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) in Telangana. The ruling clarified that services related to goods intended for export were also not classified as export of services, emphasizing tax liability based on the place of supply rules under the IGST Act, 2017.</description>
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