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    <title>Exemption in relation to services by the government Entry 9</title>
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    <description>Exemption for services by public authorities applies where consideration charged is below a prescribed monetary threshold, with express exclusions for certain postal services, services related to aircraft or vessels within port or airport precincts, and transport of goods or passengers; continuous supplies are assessed on aggregate yearly consideration. Separate exemptions cover transit-cargo services to and from neighbouring landlocked countries (including empty container movement), grant-funded services supplied by government entities to governments, and old-age home services up to a monetary ceiling inclusive of boarding and maintenance. Notifications and circulars refine applicability to railway services and SPV arrangements.</description>
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