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    <title>Seeks to amend notification No. 1138-F.T. dated 28.06.2017 to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service</title>
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    <description>Services in relation to functions entrusted to a municipality under article 243W of the Constitution are excluded from being treated as a supply of goods or services for GST purposes; the notification also inserts a reference to Union territories alongside the Central Government, amending the earlier State Tax (Rate) notification under the West Bengal GST Act as necessary in the public interest.</description>
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