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    <title>GST Exemption Granted on Agricultural Exhibition Tickets, Conditional on Panchayat-Related Services Under Article 243G.</title>
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    <description>Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded that the applicant is eligible to claim exemption from GST on ticket charges collected for the agricultural exhibition. - However, this exemption is subject to the condition that the services provided during the exhibition are related to functions entrusted to a Panchayat under Article 243G of the Constitution. - Activities unrelated to these functions are taxable at the standard GST rate of 18%.</description>
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