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    <title>2022 (1) TMI 1110 - AUTHORITY FOR ADVANCE, UTTARAKHAND</title>
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    <description>The ruling confirms that all activities related to the extraction, transportation, and sale of Lisa/Resin are liable under GST. The contractor winning the bid and the individual permit holder are both liable for GST on the composite supply. The applicable GST rate for this composite supply is 5%. The judgment clarifies the liability, rates, classification codes, and conditions for TDS deduction, ensuring compliance with GST laws for contractors and individual permit holders involved in these activities.</description>
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      <description>The ruling confirms that all activities related to the extraction, transportation, and sale of Lisa/Resin are liable under GST. The contractor winning the bid and the individual permit holder are both liable for GST on the composite supply. The applicable GST rate for this composite supply is 5%. The judgment clarifies the liability, rates, classification codes, and conditions for TDS deduction, ensuring compliance with GST laws for contractors and individual permit holders involved in these activities.</description>
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