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GST Rate of 18% applicable on Services of restaurant located in hotel having tariff of Rs 7500 & above

No ITC available on GST paid on replacement of existing lift for maintenance purposes

Crushing of grains for distribution through PDS exempt supply - AAR

Interest Payable on Gross Tax Liability as shown in GSTR-3B

No Interest to be levied on short IGST when Tax was by mistake deposited in CGST
