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    <description>KPC Projects Limited sought an advance ruling on GST rates for services provided to Telangana State Tourism Development Corporation. SC determined TSTDC qualifies as a government entity. The GST rate was 6% until 31.12.2021, then increased to 9% from 01.01.2022. The ruling clarified tax rate changes for works contracts with governmental entities, confirming the new applicable rate of 9% CGST &amp;amp; SGST.</description>
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