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    <description>The Advance Ruling Authority of Andhra Pradesh determined that the applicant, a Special Purpose Vehicle established by the Government of Andhra Pradesh, qualifies as a Government authority under specific notifications. Additionally, the consultancy services provided by the applicant for transport studies align with the functions of a Municipality under the Indian Constitution, making them eligible for exemption. This ruling clarifies the applicant&#039;s status and the scope of services covered under the exemption, ensuring compliance with relevant regulations.</description>
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