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Maggi Noodles dealer liable for profiteering for not passing on benefit of reduced GST rate (NAA) 486, Product 'Ada' classifiable as seviyan (Vermicelli) under Heading no. 1902; attracts 5% GST (AAAR - Kerala) 462, 'Abhivahan Shulk' is taxable under service code 9997 (AAR - Uttarakhand) 444

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