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    <description>The AAR rejected the applicant&#039;s advance ruling application for GST registration of work sites, finding the queries did not align with permissible issues under Section 97(2) of CGST Act 2017. The application was consequently dismissed under Section 98(2), as the raised questions fell outside the statutorily defined scope for seeking advance rulings.</description>
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      <description>The AAR rejected the applicant&#039;s advance ruling application for GST registration of work sites, finding the queries did not align with permissible issues under Section 97(2) of CGST Act 2017. The application was consequently dismissed under Section 98(2), as the raised questions fell outside the statutorily defined scope for seeking advance rulings.</description>
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