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        Atal Pension Yojana contribution collection services exempt from GST, including CGST, UTGST, SGST, and IGST under Heading 9971/9991.

        Services related to the collection of contributions under the Atal Pension Yojana are exempt from Goods and Services Tax (GST), including Central GST (CGST), Union Territory GST (UTGST), State GST (SGST), and Integrated GST (IGST), as outlined under Heading 9971 or Heading 9991.

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