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    <description>The AAR, Rajasthan considered whether the applicant&#039;s activities constituted job work under Section 2(68) of the CGST Act or supply of service under Section 7(1A) read with Schedule-II. The authority also examined tariff classification and applicable GST rates. Due to divergent views between both members regarding the application, the matter was referred to the Appellate Authority, Jaipur under Section 98(5) of the CGST Act, 2017, without reaching a conclusive determination on the issues raised.</description>
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