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GST - Highlights / Catch Notes

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Exemption from GST - Pure services - applicant is the recipient ...

Case Laws     GST

July 13, 2023

Exemption from GST - Pure services - applicant is the recipient of service supplied by the Irrigation Department of the Government of Kerala by way of transfer of right to extract the sand and mud lying underneath the reservoir of Mangalam Dam and to appropriate the same - Benefit of exemption not available - AAR

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