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    <title>Seeks to amend notification No. S.R.O.No. 373/2017 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>The notification amends the state GST notification to include &quot;or Union territory&quot; and to treat activities relating to functions entrusted to a Municipality under Article 243W (and to a Panchayat under Article 243G) as neither as a supply of goods nor as a supply of services, thereby excluding such public-authority local government functions from GST supply classification pursuant to sub-section (2) of Section 7 of the Kerala State Goods and Services Tax Act.</description>
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      <description>The notification amends the state GST notification to include &quot;or Union territory&quot; and to treat activities relating to functions entrusted to a Municipality under Article 243W (and to a Panchayat under Article 243G) as neither as a supply of goods nor as a supply of services, thereby excluding such public-authority local government functions from GST supply classification pursuant to sub-section (2) of Section 7 of the Kerala State Goods and Services Tax Act.</description>
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