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Case Law Details

Case Name : In re Andru Usha Rani (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling No. 27/AP/GST/2020
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
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In re Andru Usha Rani (GST AAR Andhra Pradesh)

Argument of the applicant that Royalty is only a measure of NMET and DMF contributions and cannot be equated with NMET and DMF and that NMET and DMF are not in respect of single supply of service i.e. licensing that warrants clubbing

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