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Neither as a supply of goods nor a supply of service.

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..... A EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/14 - In exercise of the powers conferred by sub-section .....

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..... ply of service, namely;- services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution . 2. This notification shall come into for .....

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