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    <title>Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright</title>
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    <description>Exemption for temporary transfer or permitting the use or enjoyment of copyright in cinematographic films is confined to exhibition of cinematograph films in a cinema hall or a cinema theatre, so the benefit under S. No. 15 applies only to such exhibitions and allows service providers to pass input tax credits to taxable end-users.</description>
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      <description>Exemption for temporary transfer or permitting the use or enjoyment of copyright in cinematographic films is confined to exhibition of cinematograph films in a cinema hall or a cinema theatre, so the benefit under S. No. 15 applies only to such exhibitions and allows service providers to pass input tax credits to taxable end-users.</description>
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