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    <description>Clarifies that for services covered by the Schedule II construction provision, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable versus that which is exempt.</description>
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      <description>Clarifies that for services covered by the Schedule II construction provision, the amount of input tax credit attributable to taxable supplies, including zero-rated and exempt supplies, is to be determined by reference to the area of the complex, building, civil structure or part thereof that is taxable versus that which is exempt.</description>
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