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    <description>The AAR Karnataka dismissed an advance ruling application filed by the Karnataka Secondary Education Examination Board regarding GST classification and rates for printing services. The Authority held that the applicant was not a supplier of goods or services, and therefore lacked standing to seek an advance ruling under the CGST Act 2017. The AAR ruled that only registered persons or those seeking registration who are actual suppliers can apply for advance rulings on GST matters related to their supply activities.</description>
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