GST payable on Transportation services by cable manufacturer

In re Cable Corporation of India Limited (GST AAR Maharashtra)

Whether the supply of transportation services, (two separate agreements with respect to the supply of goods and services), will be exempt from the levy of GST in terms of SI. no. 18 of the Notification No. 12/2017?  

From the detailed facts of the case as put before us, as per the first and second contracts referred above there is

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