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/usr/sbin/update-gsfontmap is in ghostscript 9.22~dfsg+1-0ubuntu1.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh
# update-gsfontmap
# Copyright 2010 Kenshi Muto <kmuto@debian.org>
# License: GPL

CIDFMAP=/var/lib/ghostscript/fonts/cidfmap
FONTMAP=/var/lib/ghostscript/fonts/Fontmap
CIDFDIR=/etc/ghostscript/cidfmap.d/
FONTMDIR=/etc/ghostscript/fontmap.d/

rm -f $CIDFMAP $FONTMAP
touch $CIDFMAP $FONTMAP

for i in $CIDFDIR/*.conf; do
    cat $i >> $CIDFMAP
done 2>/dev/null

for i in $FONTMDIR/*.conf; do
    cat $i >> $FONTMAP
done 2>/dev/null

exit 0