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    <description>The AAR-Telangana could not reach a unanimous decision regarding GST applicability on electricity and water charges collected at actual cost by a lessor from lessee. Due to differing opinions between Central Tax and State Tax members on the nature of supply and GST rate for these charges, the application was referred to the Appellate Authority for Advance Ruling under Section 98(5) of CGST/TGST Act, 2017 for final determination.</description>
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