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    <description>The services provided by the Applicant were found not to be covered under Clause 1 &amp;amp; 2 of the Twelfth Schedule of Article 243W. Except for providing manpower to the Amravati Municipal Corporation for collecting vehicle parking fees, the other services did not qualify for exemption under Entry No. 3 of Exemption Notification No. 12/2017. Additionally, the services provided did not fall within the Government Works Contract Services subject to the amended GST rate of 12% under Notification No. 20/2017.</description>
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