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    <description>Whether engineering consultancy to a state Water Resources Department is exempt depends on whether it is a pure service to a governmental entity and whether the service is &quot;in relation to&quot; a function entrusted to Panchayats or Municipalities; works contracts or composite supplies involving goods are excluded, so services that purely map to municipal/panchayat functions may be exempt while those involving goods or original works remain taxable.</description>
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