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    <description>For construction-related services covered by the specified clause of Schedule II, input tax credit attributable to taxable, including zero rated and exempt supplies, shall be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable compared with the area that is exempt, thereby allocating credit proportionately between taxable and exempt areas.</description>
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      <description>For construction-related services covered by the specified clause of Schedule II, input tax credit attributable to taxable, including zero rated and exempt supplies, shall be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable compared with the area that is exempt, thereby allocating credit proportionately between taxable and exempt areas.</description>
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