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    <title>2019 (8) TMI 1802 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The appeal was dismissed by the appellate authority, upholding the Advance Ruling that determined lien or mortgage charges and stock transfer fees received by the appellant as taxable under the Central Goods and Services Tax Act, 2017 and the Haryana Goods and Services Tax Act, 2017. The authority clarified that the charges did not fall under the exemption category specified in relevant notifications, emphasizing the specific scope of warehousing services outlined in the law. The decision affirmed the charges&#039; taxability under the applicable acts, concluding that the appellant&#039;s arguments were not sufficient to warrant a different outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=301067</link>
      <description>The appeal was dismissed by the appellate authority, upholding the Advance Ruling that determined lien or mortgage charges and stock transfer fees received by the appellant as taxable under the Central Goods and Services Tax Act, 2017 and the Haryana Goods and Services Tax Act, 2017. The authority clarified that the charges did not fall under the exemption category specified in relevant notifications, emphasizing the specific scope of warehousing services outlined in the law. The decision affirmed the charges&#039; taxability under the applicable acts, concluding that the appellant&#039;s arguments were not sufficient to warrant a different outcome.</description>
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