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    <description>The Appellate Authority for Advance Ruling upheld the tax liability of the Appellant on contributions made to District Mineral Foundation and National Mineral Exploration Trust under the Mines and Minerals (Development and Regulation) Act, 1957, subject to GST under the reverse charge mechanism.</description>
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      <description>The Appellate Authority for Advance Ruling upheld the tax liability of the Appellant on contributions made to District Mineral Foundation and National Mineral Exploration Trust under the Mines and Minerals (Development and Regulation) Act, 1957, subject to GST under the reverse charge mechanism.</description>
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