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    <title>2023 (8) TMI 1553 - AUTHORITY FOR ADVANCE RULING, TAMIL NADU</title>
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    <description>The AAR, Tamil Nadu allowed the applicant&#039;s request to withdraw their advance ruling application regarding GST liability on legal cost apportionment and reverse charge mechanism requirements. The authority accepted the withdrawal request dated 26.07.2023 without examining the merits of whether the legal cost apportionment constituted a supply under GST or the applicability of RCM provisions. The application was treated as withdrawn without detailed factual or legal analysis.</description>
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      <description>The AAR, Tamil Nadu allowed the applicant&#039;s request to withdraw their advance ruling application regarding GST liability on legal cost apportionment and reverse charge mechanism requirements. The authority accepted the withdrawal request dated 26.07.2023 without examining the merits of whether the legal cost apportionment constituted a supply under GST or the applicability of RCM provisions. The application was treated as withdrawn without detailed factual or legal analysis.</description>
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