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    <description>The applicable GST rate for government works depends on the nature and classification of the service rather than merely being a government contract; infrastructure-type works may receive concessional rates while others take the standard rate. Contractual terms and factual details are necessary to determine the correct rate, and subcontractors generally apply the same GST rate as the main contractor unless a specific notification provides otherwise. Advisors should verify project classification, contract clauses, and relevant notifications before determining the applicable rate and invoicing.</description>
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