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    <title>RCM on Payment of Municipal Plan Approval Charges by the Builder</title>
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    <description>Whether the Reverse Charge Mechanism applies to municipal plan approval charges is debated; one view cites constitutional entrustment under Article 243W and an exemption notification suggesting non-application of reverse charge, while an authoritative FAQ states that services relating to regulation of land-use and building approvals entrusted to municipalities and provided by a governmental authority are exempt from tax, supporting a municipal services exemption rather than reverse charge liability.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=115554</link>
      <description>Whether the Reverse Charge Mechanism applies to municipal plan approval charges is debated; one view cites constitutional entrustment under Article 243W and an exemption notification suggesting non-application of reverse charge, while an authoritative FAQ states that services relating to regulation of land-use and building approvals entrusted to municipalities and provided by a governmental authority are exempt from tax, supporting a municipal services exemption rather than reverse charge liability.</description>
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