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    <title>Services provided by Government or a local authority where the gross amount charged for such services does not exceed 5000/</title>
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    <description>Exemption applies to services provided by Governmental or local authorities when the gross amount charged for the service does not exceed the prescribed threshold, excluding services in sub clauses (i)-(iii) of clause (a) of section 66D. For services defined as continuous supply under the Point of Taxation Rules, the exemption is available only if the total gross amount charged in a financial year does not exceed the prescribed threshold. Definitions specify the scope of &quot;governmental authority&quot;, &quot;Government&quot; and &quot;local authority&quot;. Taxes, cesses or duties are not consideration for the service and are excluded from taxable value.</description>
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      <description>Exemption applies to services provided by Governmental or local authorities when the gross amount charged for the service does not exceed the prescribed threshold, excluding services in sub clauses (i)-(iii) of clause (a) of section 66D. For services defined as continuous supply under the Point of Taxation Rules, the exemption is available only if the total gross amount charged in a financial year does not exceed the prescribed threshold. Definitions specify the scope of &quot;governmental authority&quot;, &quot;Government&quot; and &quot;local authority&quot;. Taxes, cesses or duties are not consideration for the service and are excluded from taxable value.</description>
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