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    <title>Supply of telecommunication services to a local authority is a taxable service</title>
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    <description>Telecommunication services supplied to a municipal corporation and its employees for general office and administrative use do not have the direct and immediate nexus required by the Services Exemption Notification and therefore are taxable under the CGST Act; the exemption at Sl. No. 3 covers only pure services that directly relate to municipal functions listed in Schedule 12.</description>
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    <pubDate>Wed, 08 Feb 2023 09:55:28 +0530</pubDate>
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      <description>Telecommunication services supplied to a municipal corporation and its employees for general office and administrative use do not have the direct and immediate nexus required by the Services Exemption Notification and therefore are taxable under the CGST Act; the exemption at Sl. No. 3 covers only pure services that directly relate to municipal functions listed in Schedule 12.</description>
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