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    <description>The ruling authority consolidated the applicant&#039;s questions into one, addressing the tax rate and exemption eligibility comprehensively. By analyzing the specific notifications and legal definitions, the ruling concluded that the services provided by the applicant to KRIDL are exempt from GST as per Entry No. 3 of the relevant notification. The ruling clarified the applicability of GST exemptions based on the nature of services, recipient classification, and functions related to government entities and municipalities.</description>
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