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    <title>2020 (11) TMI 1085 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH</title>
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    <description>The Authority for Advance Ruling in Chhattisgarh determined that the services provided by M/s AKM Balaji JV to RITES Ltd. for renewal/renovation and improvements for a railway track fall under the residual entry of Notification No. 11/2017-Central Tax (Rate), attracting a GST rate of 9% CGST + 9% CGGST. The ruling clarified the classification of the services as a &quot;Works Contract&quot; and specified the applicable GST rate for the mentioned services.</description>
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