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    <description>Service providers supplying both taxable and exempt services must follow the amended rule&#039;s options for mixed providers: either pay the specified percentage of value of exempted services subject to statutory ceilings or determine payment under the detailed formula; if common credit is nil because no credit is taken on common inputs or services, the formula yields nil liability but the provider should submit the prescribed declaration to the Range superintendent, with that option remaining for the rest of the financial year and subject to departmental verification.</description>
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