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    <description>For services under clause (b) of paragraph 5 of Schedule II relating to construction, the amount of input tax credit attributable to taxable supplies, 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.</description>
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      <description>For services under clause (b) of paragraph 5 of Schedule II relating to construction, the amount of input tax credit attributable to taxable supplies, 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.</description>
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