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    <description>Contractor supplies advertising services (whitewashing, printing, slogan displays) to a state government, using and paying GST on all materials while government provides content. Primary issue: whether the contractor can claim Input Tax Credit on materials used. Secondary issues: the correct HSN/SAC classification and the applicable GST rate for such outward supplies; contractor&#039;s corrected turnover bears on GST registration and ITC eligibility.</description>
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