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    <title>EXEMPTION TO CONSTRUCTION RELATED SERVICES PROVIDED TO GOVERNMENT</title>
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    <description>Exemption for construction-related services to the Government and related authorities is restored under Entry 12A for services performed under contracts entered into prior to 1 March 2015 with applicable stamp duty paid before that date; the restored exemption is effective from 1 March 2016 and ceases to apply on or after 1 April 2020. Services under such contracts performed in the interim period from 1 April 2015 to 29 February 2016 are covered by Section 102 of the fiscal statute.</description>
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      <description>Exemption for construction-related services to the Government and related authorities is restored under Entry 12A for services performed under contracts entered into prior to 1 March 2015 with applicable stamp duty paid before that date; the restored exemption is effective from 1 March 2016 and ceases to apply on or after 1 April 2020. Services under such contracts performed in the interim period from 1 April 2015 to 29 February 2016 are covered by Section 102 of the fiscal statute.</description>
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