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of Mapping Services provided to various Municipal Corporation & Councils - The Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. The Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. - Being pure service, eligible for exemption from GST.
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