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    <description>A challenge was made to Circular No. 163/19/2021-GST dated 06 October 2021 on the ground that DDGS/AFS were treated as falling under heading 2303 instead of heading 2309 for GST purposes. The HC issued notice and directed filing of counter and reply affidavits, but did not decide the validity of the circular or the classification issue at this stage.</description>
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