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    <description>The Authority ruled that the Project Development Service and Project Management Consultancy services provided to the State Urban Development Authority and under the Pradhan Mantri Awas Yojna qualify as activities related to functions entrusted to Panchayats and Municipalities under the Constitution of India. These services were deemed &quot;Pure services&quot; and exempt from GST under specified notifications. The rulings are valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh.</description>
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