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    <description>The Authority for Advance Ruling, Telangana, determined that works contract services provided to a Government entity, specifically TSIIC, were eligible for the concessional GST rate of 12% until 31.12.2021 and 18% from 01.01.2022 onwards. The ruling clarified the tax implications and provided a directive on applicable GST rates based on relevant notifications. This decision sets a precedent for similar cases involving works contracts with Government entities, enhancing understanding and application of GST regulations in such contexts.</description>
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