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    <title>2019 (12) TMI 1574 - APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The Appellate Authority confirmed that ancillary services related to the supply of electricity are taxable, works executed under government schemes are not eligible for a concessional rate of 12% GST, and services provided by contractors for extending the electricity distribution network to farmers are also taxable. The appeal was dismissed, and the decision of the lower authority was confirmed and upheld.</description>
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      <description>The Appellate Authority confirmed that ancillary services related to the supply of electricity are taxable, works executed under government schemes are not eligible for a concessional rate of 12% GST, and services provided by contractors for extending the electricity distribution network to farmers are also taxable. The appeal was dismissed, and the decision of the lower authority was confirmed and upheld.</description>
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