Error:

Manifest merger failed : Attribute property#android.adservices.AD_SERVICES_CONFIG@resource value=(@xml/ga_ad_services_config) from [com.google.android.gms:play-services-measurement-api:21.5.1] AndroidManifest.xml:32:13-58
is also present at [com.google.android.gms:play-services-ads-lite:23.0.0] AndroidManifest.xml:92:13-59 value=(@xml/gma_ad_services_config).
Suggestion: add 'tools:replace="android:resource"' to <property> element at AndroidManifest.xml to override.
tools:replace="android:resource"' to <property> element at AndroidManifest.xml to override.

Recently in android studio most of peoples are getting error about

Manifest merger failed

How to solve this android studio manifest merger issue?

You can solve this android studio manifest merger issue very easily, you need to create <property/> in your androidManifest.xml.

<property
android:name=”android.adservices.AD_SERVICES_CONFIG”
android:resource=”@xml/gma_ad_services_config”
tools:replace=”android:resource” />

AndroidManifest.xml:

<?xml version="1.0" encoding="utf-8"?>
<manifest xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools">

    <uses-permission android:name="android.permission.INTERNET" />
    <uses-permission android:name="android.permission.WRITE_EXTERNAL_STORAGE" />
    <uses-permission android:name="android.permission.READ_EXTERNAL_STORAGE" />

    <application
        android:allowBackup="true"
        android:dataExtractionRules="@xml/data_extraction_rules"
        android:enableOnBackInvokedCallback="true"
        android:fullBackupContent="@xml/backup_rules"
        android:icon="@mipmap/ic_launcher"
        android:label="@string/app_name"
        android:roundIcon="@mipmap/ic_launcher_round"
        android:supportsRtl="true"
        android:theme="@style/Theme.EasyListCalculatorAndBills"
        tools:targetApi="31"
        >
        <activity
            android:name=".CalculatorActivity"
            android:exported="false" />
        <activity
            android:name=".History_Activity"
            android:exported="false" />

        <meta-data
            android:name="com.google.android.actions"
            android:resource="@xml/global_tracker" />

        <activity
            android:name=".MainActivity"
            android:exported="true"
            android:launchMode="singleTask"
            android:configChanges="orientation|screenSize">
            <intent-filter>
                <action android:name="android.intent.action.MAIN" />

                <category android:name="android.intent.category.LAUNCHER" />
            </intent-filter>

            <meta-data
                android:name="android.app.lib_name"
                android:value="" />
        </activity>

        <provider
            android:name="androidx.core.content.FileProvider"
            android:authorities="com.techtools.easylistcalculatorandbills.fileprovider"
            android:exported="false"
            android:grantUriPermissions="true">
            <meta-data
                android:name="android.support.FILE_PROVIDER_PATHS"
                android:resource="@xml/file_paths" />
        </provider>

        <meta-data
            android:name="com.google.android.gms.ads.APPLICATION_ID"
            android:value="@string/app_id" />

        <property android:name="android.adservices.AD_SERVICES_CONFIG"
            android:resource="@xml/gma_ad_services_config"
            tools:replace="android:resource" />



        <meta-data
            android:name="com.google.android.gms.analytics.globalConfigResource"
            android:resource="@xml/global_tracker" />
    </application>

</manifest>