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    <description>Gujarat AAR rejected an advance ruling application from a partnership firm due to jurisdictional issues. The firm sought clarification on GST registration and tax rates for work contract services in Madhya Pradesh. The AAR determined that the Madhya Pradesh AAR should handle the application, citing the place of supply being in Madhya Pradesh. The application was consequently dismissed without addressing the substantive tax-related queries.</description>
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      <description>Gujarat AAR rejected an advance ruling application from a partnership firm due to jurisdictional issues. The firm sought clarification on GST registration and tax rates for work contract services in Madhya Pradesh. The AAR determined that the Madhya Pradesh AAR should handle the application, citing the place of supply being in Madhya Pradesh. The application was consequently dismissed without addressing the substantive tax-related queries.</description>
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