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    <title>2022 (1) TMI 797 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The Authority for Advance Ruling (AAR) did not provide rulings on the substantive issues regarding the taxability of lease transactions under GST and the taxability of inter-state movement of goods due to insufficient documentation. The procedural questions regarding documentation required for the movement of goods were not addressed as they fell outside the scope of the GST Act. The AAR found the applicant&#039;s proposed business model too speculative and lacking finalized documentation for a definitive ruling.</description>
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      <description>The Authority for Advance Ruling (AAR) did not provide rulings on the substantive issues regarding the taxability of lease transactions under GST and the taxability of inter-state movement of goods due to insufficient documentation. The procedural questions regarding documentation required for the movement of goods were not addressed as they fell outside the scope of the GST Act. The AAR found the applicant&#039;s proposed business model too speculative and lacking finalized documentation for a definitive ruling.</description>
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