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    <description>Services by a governmental authority relating to functions entrusted to a Panchayat under Article 243G are exempt from GST. Governmental Authority means an authority, board or other body set up by statute or established by government with predominant government participation or control to carry out functions entrusted to a municipality under Article 243W or to a Panchayat under Article 243G.</description>
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      <description>Services by a governmental authority relating to functions entrusted to a Panchayat under Article 243G are exempt from GST. Governmental Authority means an authority, board or other body set up by statute or established by government with predominant government participation or control to carry out functions entrusted to a municipality under Article 243W or to a Panchayat under Article 243G.</description>
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