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    <description>The ruling determined that the services provided by M/s. Snow Fountain Consultants to the State Urban Development Authority (SUDA) and for the Pradhan Mantri Awas Yojna (PMAY) are related to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India. Additionally, it was concluded that these services qualify as &quot;Pure services&quot; and are exempt from GST under Notification No. 12/2017-Central Tax (Rate), as amended.</description>
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