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    <description>Exemption from GST applies to services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; Governmental Authority denotes a body set up by statute or established by government with ninety per cent or more equity or control to perform municipal or Panchayat functions under article 243W or 243G, as inserted by Notification No. 16/2023-Integrated Tax (Rate).</description>
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