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    <description>The Authority ruled that the services provided by the applicant in handling sarees, dhothies, and school uniforms under government schemes are exempt from GST under Notification No. 12/2017 - Central Tax (Rate). These services were deemed as &quot;pure services&quot; not involving the supply of goods. However, the question concerning the applicability of GST on handling charges related to the Pre-GST period (2015-16 and 2016-17) was not admitted by the Authority for a ruling.</description>
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