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    <description>The ruling determined that the cooperative society&#039;s landscape development and maintenance work for government bodies through sub-contracts is exempt from GST under specified conditions when directly provided to government entities. However, the sub-contracted work by the society to subcontractors does not qualify for the exemption as the recipients are not within the specified classes outlined in the notifications.</description>
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      <description>The ruling determined that the cooperative society&#039;s landscape development and maintenance work for government bodies through sub-contracts is exempt from GST under specified conditions when directly provided to government entities. However, the sub-contracted work by the society to subcontractors does not qualify for the exemption as the recipients are not within the specified classes outlined in the notifications.</description>
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