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    <description>The AAR Rajasthan rejected an advance ruling application concerning GST computation on a pre-GST lump sum contract. The applicant sought clarification on the net GST impact on contract costs and value of supply computation for GST levy on work contracts entered before the GST regime. The AAR held the application was not maintainable under GST Act provisions and dismissed it without addressing the substantive issues regarding GST treatment of pre-existing contracts.</description>
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      <description>The AAR Rajasthan rejected an advance ruling application concerning GST computation on a pre-GST lump sum contract. The applicant sought clarification on the net GST impact on contract costs and value of supply computation for GST levy on work contracts entered before the GST regime. The AAR held the application was not maintainable under GST Act provisions and dismissed it without addressing the substantive issues regarding GST treatment of pre-existing contracts.</description>
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